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Great, so that work is to come.

Having listened to people, I have been thinking that some local authorities have a strategic tourism plan. If a local authority decides to introduce a levy, should it be required to have a plan that the levy sits in, so that everybody understands what the levy is being used for and so on?

Sheila Gilmore has indicated that she wants to come in.

As no one else wishes to comment, I will bring in Pam Gosal.

There is something that I am curious about. You have been busy with the idea of a levy for 20 years, and—

Not you personally, but ETAG—I apologise. We have discussed the issue of a flat rate being simpler but a percentage being fairer, because it connects to dynamic fluctuations in the market, as you have just described, but have you come across any system that would handle that? One of the issues with a percentage approach is a concern about complexity. Have you come across anything that would help to make it easier for the levy to be collected?

A few people online want to come in. We are wildly over time, but I do not think we could have done this in an hour. It is really important that we give people the time to speak, but we do have some other things that we have to cover after this session.

I will bring in Sheila Gilmore and then Cathy Earnshaw.

We are going to bring in Sheila Gilmore, but I see that Julia Amour wants to add something to that.

We are going to go online, first to Sheila Gilmore and then to Cathy Earnshaw.

No.