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Does anyone online wish to comment?

Marc and Leon, your organisations have both flagged some concerns about the costings within the financial memorandum and the BRIA. Do you want to elaborate on those concerns and say whether you think that those documents accurately reflect the cost to your members?

Thanks. Could you respond, Donald?

Thanks, convener. I will continue on the theme of how the money will be spent. Perhaps this is for Councillor Lobban, because it is on a matter that officials might avoid—that is, the interaction of the objectives of the bill with the Verity house agreement. There is an ambition in the Verity house agreement to reduce or remove ring fenced or directed spend, but here we have a bill that, in effect, will introduce directed spend. Do you have views on competing Government and local government objectives?

My second question is probably directed at Councillor Lobban again, since he represents such a large area. On the money that is raised in a particular locality, could councils decide to retain the money in that locality or spread it across the whole local authority area?

Thanks, convener. I am interested in the debate about a flat fee versus a percentage. Are there any concerns about what would essentially be tax avoidance with a percentage fee? For example, a large hotel chain, in the breakdown of its pricing, could charge a huge proportion for access to a spa or gym and a bigger proportion for breakfast or other facilities. Is there potential for a percentage fee to be used as a mechanism for tax avoidance?

Thanks for that.

I had a question about the interaction between VAT and tourist levies, but I think that it has been covered in previous answers.

I want to ask a general question on the development of the proposed legislation. Do you feel that there has been adequate consultation and engagement on the bill? Have you been able to influence the bill up to this point?

I want to ask a broad question. It is not so much about the content of the bill as it is about the consultation and engagement process. Have you been satisfied with the level of consultation and engagement that you have had with the Scottish Government as the bill has progressed from consultation to introduction, and with the level of influence that you have been able to exert on the proposals within the bill? Perhaps we can start with Stephen Young.