I do recognise the concerns behind this question, but the boundaries between main home, second homes, multiple occupation properties and any business identity have become long blurred since the arrival of Airbnb and other similar daily-rate accommodation companies. If you support the principle of what Plaid thinks of as a second home—which is occupied only periodically by visitors who don't live there full time—being excluded from business registration, then how could you ever expect to collect any tourism tax from them? I think, actually, that's a really good reason for not even considering that tax any further.