I'm very grateful for that series of questions, and for the contribution that started off, really, about talking about how this does not have to be something that causes antagonism between Government and the tourism sector. Quite the contrary, it can be something that can be co-produced effectively with the sector, understanding the benefits that could be brought to the local offering for tourism through a levy. We see it across the globe, really, in terms of the benefits that are being brought forward.

In New Zealand, for example, they funded 10 projects in their 2019-20 scheme through their international visitor conservation and tourism levy. They aim to protect sensitive and ecologically valuable landscapes; to upgrade visitor amenities, footpaths and signs; protect endangered species; enhance visitor access through opening new car parks and walking and cycling trails; and promote tourism careers. I think all of those things are things that we would like to be seeing more of happening here in Wales. A tourism levy would allow local authorities to be able to take initiative and to do that as well. So, I think that there are great examples that we can look to in those places that have introduced them.

Llyr Gruffydd also referred to some of the other parts of the UK that have also called for a tourism levy. Of course, we see the work being taken forward now very seriously by Scotland, but also those Conservative councils and former Conservative councils that have called for the power to be given to them to introduce a tourism levy. And Llyr Gruffydd gave a whole list of them, including the Isle of Wight and the formerly Conservative Bath, and I'd add Cornwall to that list as well. So, I think that there is a growing interest across the UK in introducing a levy.

In terms of what kind of levy, I think that our consultation is clear that the development of the thinking thus far has been around an overnight levy, given that that is the most popular kind of levy globally and it's where we've been drawing our inspiration from. But it is important to recognise that the consultation document does have that open question to people: are we focusing our efforts in the right place or do they have ideas for a day-visitor levy, for example? You see it working quite effectively for cruise ship or ferry passengers; you see that happening in places like Amsterdam, Rotterdam and Catalonia, where they have that day-visitor levy for cruise ship and ferry passengers. That, I think, reflects the high number of those visitors that they have very frequently.

Elsewhere, you have entertainment taxes, for example, in Amsterdam, and that's for operators of boat tours, renters of canoes and peddle boats, tour operators and city tours. That's not the area where we've been putting our effort into in terms of developing policy, but we are aware that there are different models elsewhere, and we very openly welcome any contributions, through the consultation document, to that.

'Proportionate' and 'fair' are two of the things that are very much our core principles that guide, really, our thinking in terms of tax, which is why we're really keen to explore some of the questions as to at what point we pitch the rate. So, we've done some work around price elasticity, which we're publishing alongside our document today, which will help us with some of the thinking around that. Also, the consultation document asks people for their views in terms of do we charge the room per night, do we charge per person per night, or do we do something that would be about a percentage of the cost of the room per night or a combination of those things. So, again, this is very early in terms of our consultation and we're keen to hear the views of people and their ideas as to what they think would work best.

In terms of whether the funding would be spent locally, it's very much the case that, in giving local authorities the power to raise funds locally, we would expect them to be used for the enhancement and the protection of the services that tourists come to Wales for because they know we have them and they love them. We have an idea in our consultation document, again, about how we can add some transparency around that, so perhaps an annual report from local government. We do have to be proportionate in terms of the level of reporting that we require on this, bearing in mind that we are going to be talking about relatively small but important sums of money but, again, that's something in the consultation document in terms of the level of transparency that we're able to produce for people who'll be rightly interested, both visitors and, of course, the tourism industry.