Thank you, Minister, for that answer. You'll know that tourism is a major employer in my region of South Wales West. It creates thousands of much-needed jobs and accounts for around 9.5 per cent of employment across Wales. However, after reading the coalition document agreed between Plaid Cymru and the Labour Party, which was signed today, I see a tourism tax that threatens to punish these businesses is very much still on the cards.

We know this tax would damage local economies and cost livelihoods, hitting taxpayers in the wallet in a time of economic uncertainty. With the industry already facing several issues, from COVID restrictions to the highest business rates in Great Britain, many will find Plaid Cymru and Labour even considering this tax completely unacceptable. The chief executive officer of North Wales Tourism, Jim Jones, described it as not listening to the people whom it will affect the most. He said,

'Back when it was proposed in 2017 it was unpopular. That’s why it was dropped. Nothing has changed.'

Now I read from your coalition agreement that this tourism tax will be rolled up into the local government finance reform legislation, potentially tying it up with local council tax reform and other ways that councils raise revenue. Therefore, can I ask, Minister, what economic impact assessment have you made of a tourism tax on our tourism economy and small businesses? In the light of that coalition agreement signed today, what discussions have you had with the Minister for Finance and Local Government to ensure that those councils that decide not to adopt a tourism tax are not punished financially by other means?