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.