I know that Rachael Hamilton is very interested in this subject. As part of the Scottish Government, I am engaging in a national conversation. As I said in my budget speech, I am looking at the evidence in relation to taxation including, specifically, the transient visitor levy—or tourist tax, as it is sometimes called. We are having that national engagement and I look forward to seeing the evidence.
Rachael Hamilton might want to welcome some of the other elements of the budget, including the lowering of the poundage for non-domestic rates. I think that I am getting a thumbs-up to that from Rachael Hamilton. We also have the most competitive package of business rates relief anywhere in the United Kingdom and the continuation of the growth accelerator, as well as all the investments that we are making to stimulate the economy.
I am quite sure that the tourism sector will welcome the further infrastructure investment in housing, digital and transport. That will all be very well received as, too, will the transitional relief for the hospitality sector that I am continuing in our non-domestic rates regime.