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Thank you for your views, Sheila.

Sheila, I will stay with you. What are your views on how the bill was developed? To what extent were you involved in the consultation on the bill? Do you feel that your views have been taken on board?

I will move on to my last question. Are there any accommodation providers currently covered by the bill that you consider should not be? For example, the boating sector argues for the removal of recreational vessels and moorings from the scope of the bill.

Thank you for that, Cathy. I will move on to my second question.

Thank you. Does anyone else want to share their views?

Thank you.

Do you agree with the requirement to consult, report and review schemes, including the need for the 18-month lead-in time? The tourism sector would like the lead-in time to commence only if and when the bill is enacted. Can we start with Kathlene Morrison, who is online?

In the submissions, a number of local authorities shared that view. Councillor Lobban, do you want to come in on that?

How do local authorities and providers check that exemption claims are legitimate?

Thank you.

Good morning, panel. Some businesses believe that local flexibility will make the regulatory landscape more complex. Last week, one witness said that there is

“so much localism for localism’s sake”—[Official Report, Local Government, Housing and Planning Committee, 24 October; c 13.]

Councillor Lobban, you have touched on this but can you expand on why you feel that it is important that local authorities have freedom to decide on exemption rates and remittance issues, rather than having those imposed on them?