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Good morning, minister and officials.

With regard to the announcement that the Scottish Government might seek to amend the bill to include cruise ships, I welcome your earlier comments on the proposed consultation. What engagement was there with the cruise ship industry and the port authorities prior to the announcement being made?

Minister, looking forward to the longer term, how is the Scottish Government progressing in its ambitions to reform council tax?

Thanks for that. My other questions have been covered.

Until May 2022, I was a councillor in West Dunbartonshire.

Good morning, Councillor Macgregor and Ms Kelly. I have asked questions that are similar to these in the two previous evidence sessions. What are COSLA’s views on the levy being an accommodation levy rather than a visitor levy, as many visitors, such as day trippers, wild campers and some motorhome drivers, will pay nothing?

Thank you for that. To go back to the subject of cruise ships, the Scottish Government has confirmed that it will seek to amend the bill to include cruise ship passengers. What are your views on that?

Thanks for that response.

One criticism of the bill from some rural areas is that certain issues relating to motorhomes and wild campers are not covered. What can the Scottish Government do to explore how such visitors might be included in the scope of the bill?

Finally, the committee heard suggestions that some providers are covered that should not be covered by the bill, including boat moorings. Minister, would you like to respond to that suggestion?

Good morning. I support the points that Mark Griffin raises. However, is his bill proposal not putting the cart before the horse, given that the Scottish Government has not yet consulted on the plans for a new employment injuries assistance scheme? Is there not a reasonable argument that the principles and rationale should be considered as part of a wider, full-scale consultation with regard to the Scottish Government’s intentions? I simply put that out there for your views.

Dr Rushton, do you want to express a view?