7. Will the Minister make a statement on progress in developing the Welsh Government's tax policy? OAQ53728

The Welsh Government's 2017 tax policy framework established the principles that define our strategic approach to Welsh taxes. My 2019 tax policy work plan, published in February, sets out what we're doing in three key areas: tax development, tax administration, and engagement and capacity building.

Minister, tourism is very important in Wales and a very important part of our economy. Many countries have a tourism tax, which provides revenue to improve the tourism product and indeed help promote and market tourism effectively. Is Welsh Government—[Interruption.] There are also anxieties around the proposals, which I understand. So, is Welsh Government continuing to consider and undertake work on a potential tourism tax in Wales? 

Thank you for raising this. We're certainly working with the tourism sector and with local government to begin to explore the nature and possible impact of a tourism tax and the merits that have been brought forward for it, but also the concerns that the tourism sector has expressed about this idea. The consideration of a tourism tax has identified a number of policy issues that we need to give some further consideration to, including, for example, the relationship between a tourism tax and VAT on tourist accommodation and how local tourism taxes might intersect with other key policy areas, such as local taxes and existing regulatory pressures. But we continue to examine these issues over the longer term and to do so very much in partnership with the tourism sector and local authorities, whilst also keeping a keen eye on the developments that are happening elsewhere in the UK and further afield in this area.

And, finally, question 8, Alun Davies.