I would like to begin this afternoon's contribution by echoing the comments of all my fellow committee members by thanking everyone who contributed and the clerking team in compiling this report. It comes at an incredibly pivotal time for the hospitality and tourism industry, especially within the context of incoming Welsh Government legislation, so I'm pleased we are given the opportunity to review the Welsh visitor economy and lay out a concrete set of proportionate recommendations.

The hospitality, tourism and retail industries are key employers in Carmarthen West and South Pembrokeshire. Our natural beauty is world renowned and enjoyed by both domestic and international tourists. And when they visit, they're welcomed by a whole range of small and medium-sized businesses, all of whom contribute economic opportunities to my constituents. With that, my intention this afternoon is to focus on two specific aspects of this report: the impact of the Welsh Government's tourism tax, and the fair work levers available to the Welsh Government to ensure that the barriers to work within the hospitality, tourism and retail sectors are minimised.

Recommendations 9 to 11 of this report place a specific requirement for the Welsh Government to provide concrete evidence, information and reasoning for the introduction of their tourism tax. We are not just requesting the thought process behind the decision to pursue this policy, but we wish to better understand the output of three individual research projects that investigated the prospect of a Wales tourism tax. The committee rightly highlighted the tourism and hospitality industries' view that any form of tourism tax or levy was neither wanted nor needed. The Welsh tourism association suggested that the Welsh Government's policy would be a form of double taxation, and UKHospitality Cymru stated that a levy was the wrong tax at the wrong time. Indeed, other organisation described this policy as a hugely regressive step and a knee-jerk reaction. It's not really a ringing endorsement of your plans, Minister, and I would go so far as saying it is the direct opposite of what the industry wants and needs—not 'naysayers', as the previous speaker would say, but the industry themselves. 

I am glad to see that the Welsh Government has accepted all three of these recommendations, but, in reference to recommendations 9 and 10, I am disappointed that the committee had to nudge the Welsh Government towards transparency. I am disappointed that the requested information was shared with the committee less than two hours ago, but, hey, at least we got it.

One such way to support business growth is by ensuring that businesses can grow. In doing so, we're not just investing back in the local economy, but we're using existing levers to address employment shortfalls within the industry. As recommendation 18 sets out, there are significant barriers to fair work, specifically in relation to topics of employment, wages and conditions. Over the last several years, difficulties have arisen as a consequence of local employment gaps, and in no better way was this illustrated than last summer, when businesses in Carmarthen West and South Pembrokeshire had to shut during the peak season due to low staffing levels. 

We have a real opportunity to ensure that your legislation is transparent and accountable, and whilst these benches and the industry itself may disagree with your tourist tax policy, you certainly owe it to the hospitality and tourism industry, and the many thousands who are employed within it, to demonstrate your grounds for its introduction. It is with this sentiment that I would urge the Welsh Government to implement and deliver upon the recommendations made within this report at its earliest opportunity. Diolch, Dirprwy Lywydd.