Thank you, Minister, for the statement. Just a couple of things. This is a tax—it's not a levy—and it's Labour's prerogative to put taxes in, and they do that generally. That's why we're so different on this platform, certainly here in Wales. I would ask what evaluation have you already made of local authority spending plans and budgets around economic development and tourism, so they can achieve the goals you're trying to achieve with this levy. Because don't be naive in thinking that this levy will suddenly flow out to extra pavements and extra beach whatevers, or any attractions—this will go to fill gaps in hard-pressed budgets, and you won't see any additionality; you'll see an expectation of just clawing in an additional tax within that authority. I would like to know what reassurances you could give that those local authorities that decide not to do this aren't penalised through their future settlements as a result of not taking this up.

And again, a point that has been raised a couple of times—how will you ensure that that tourism tax goes to do what you want it to do and it doesn't just backfill or substitute already economic budgets that are then diverted to social services, education or whatever? I'm absolutely one for unhypothecated moneys running through to local authorities, but I'm fearful that in this time of great need in local authorities that additional taxes like this will just go to fill in some of the pressures that authorities are facing.

So, I would have said there's a far better way to have looked at some of the needs of our tourism communities, by working with local authorities and their current economic development strategies to enhance the offer we have in Wales. Many people in Wales—. What if you live in Wales and holiday in Wales? You're paying tax twice. You're paying tax into your local council tax to enhance the local economy and tourism, then you're asking them to pay again in Wales to stay and enjoy their holiday in Wales. So, there are so many things within this consultation that beg a lot of questions, and I think it's just an easy way out—just tax, tax, tax.