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As I have said, we will arrive at a position through the engagement and consideration that we have committed to having with COSLA. For me to seek to pre-empt the outcome of those discussions at committee would not be consistent with the commitment that we have made and intend to fulfil. We will have those discussions and that engagement in a spirit of partnership with local government. Through that process, we will seek to arrive at a quantum that is commensurate with the commitment to fully fund the council tax freeze.

I very much recognise the views and appreciate the concerns that have been expressed by you, Ms Gosal, and by colleagues in local government. We are committed to ensuring that the council tax freeze is delivered in partnership with local government. Engagements are already starting to take place. As I mentioned previously, the First Minister and the Deputy First Minister have both met COSLA specifically to discuss the matter.

As I touched on in an earlier answer, the Verity house agreement on a new deal with local government is significant and wide ranging. For example, on fiscal matters, early engagement in discussions around the budget is taking place.

There is a shared recognition that the agreement presents a tremendous opportunity to advance our shared agenda and our shared priorities with regard to ensuring that we have sustainable public services, that we tackle net zero and that there is a fair and just transition to a net zero economy.

I recognise the views and concerns that have been expressed. I am confident that there is a shared ambition to deliver on the vision and the priorities set out in the Verity house agreement, and we are certainly committed to taking it forward in that spirit.

The question is interesting because we can see that broadening the definition could involve a tension. Another request is that the definition be narrowed. I am not saying that we have necessarily nailed it and got into the Goldilocks zone, where the definition is perfect, but we have got pretty close to it. I reiterate the commitment to engage further with industry and local government on the wording.

The point about business visitors is important. Given that Scotland has such a strong events sector, we must be cognisant of that.

The requirement is in the bill because the policy intent that has developed over a number of years is that the levy is to generate revenue specifically for the visitor economy, as opposed to being a general revenue-raising tool. If it was to move to be a general revenue-raising tool, we would have to recognise that there is significant variation in the size of the visitor economies in the different parts of Scotland, which means different economic impacts. A visitor levy being applied in such a context would create significantly different and varying revenue-generating opportunities. A general power of that sort would understandably invite questions around equity and fairness and about how it would play into the overall local government funding formula.

That is not what the proposed legislation is about, however; it is about creating a discretionary power for local authorities, which can raise revenue from the visitor economy to support investment in the visitor economy with, I hope, the ambition of increasing the offering and ensuring that we have a sustainable future for our tourism sector by enhancing the world-class offering that we already provide.

As I have stated, I do not want to pre-empt the outcome of the discussions and negotiations that we have committed to having with local government. It is through that process that we will arrive at a quantum that will fully fund the council tax freeze. For me to seek to pre-empt that would be to disrespect that process.

That is why we require negotiation.

To understand what planning assumptions local authorities have made is one reason why we have committed to the process of negotiation. Through that, we will arrive at a quantum which meets the commitment to fully fund the council tax freeze. I can appreciate the line of questioning that you are pursuing, Mr Griffin; it is perfectly fair and valid to seek to interrogate me, as a minister, on that. However, having given that commitment to a council tax freeze that is fully funded and delivered in partnership with COSLA, it is important that that process of negotiation and consideration is allowed to take place.

We have already made meaningful progress. I referred earlier to the consultation on council tax premiums for second homes, which is a commitment that we have jointly arrived at with COSLA. I have introduced the legislation on that, which I understand that the committee will be considering in due course. That demonstrates the progress that we have made to date.

We continue to have engagement through the joint working group, which will explore ways in which we can meaningfully make improvements to the council tax system, including looking at options for longer-term reform. As part of that, we have committed to a process of a deliberative engagement with COSLA, recognising that it is a priority that we share and that there will be a desire to further advance that work as we go into the new year.

It is an important question. After all, it helps to think about post-legislative scrutiny right at the outset, even though we are still to have the stage 1 vote.

There are two aspects to think about, the first of which is the opportunity for continuous monitoring based on those local authorities that choose to introduce a visitor levy. They will be required to report after 18 months, with the introduction of an annual review after three years, and that approach will in itself provide a degree of data that can be interrogated and analysed to understand how the visitor levy is operating in particular areas.

I think that any issues that might be raised or suggestions for improvement that are made on the framework for administration as set out in the legislation will come out through the work on the new deal with local government, with the Verity house agreement and that close engagement with local government. Parliamentary engagement with local government through COSLA would, through the cumulative process of different local authorities taking forward the levy, afford opportunities for learning with regard to any suggested improvements or ways of measuring the impact, both cumulatively across Scotland and within individual local authorities. What would be equally important from a Government perspective would be the opportunities through the new deal for business and that close engagement for feedback and consideration, including on the cumulative impacts of a visitor levy on other legislative or regulatory requirements. Again, relevant parliamentary committees that engage with business would have that opportunity, too.

With regard to being able to anchor that objectively in data, the reporting and review requirements that are set out in the legislation for local authorities would, in the first instance, give an indication of what impact a visitor levy is having and whether a visitor levy in a specific local authority is meeting the objectives set out in the scheme. Over time, as we go through that process, learning will take place. There will be a process of learning and engagement for any local authority that takes forward the visitor levy. Through consultation with businesses and their communities, local authorities will have opportunities to determine what works best. I imagine that, through the review process, there will be a reflection on what has worked well and what has perhaps not achieved the aims that were set out. That will inform future iterations of the visitor levy, should a local authority choose to continue with it. Through the review and reporting and the on-going dialogue that takes place between business, local government, Parliament and the Scottish Government, there will be ample opportunity to evaluate and measure the impact of the legislation.

Scotland is a world-class tourist destination, and that is down to the professionalism, dedication and hard work of all the people who work across the visitor economy in Scotland. The bill is about creating a discretionary power for local authorities, which are democratically accountable to their electorates. They will be able to determine whether to use the power to raise additional revenue to invest in the visitor economy. That is why we have put at the heart of the bill a requirement for local authorities that wish to introduce a visitor levy to consult and to set out what they understand would be the impact of the levy.

I see that power having the potential to generate valuable extra investment to enhance, support and develop the world-class offering that Scotland already has. Such local flexibility is important, because it will allow local authorities that are considering introducing a levy to develop—in consultation with business, their communities and other interested parties in their area—a levy that will add value and provide a significant return on investment.

I recognise, as does the Government, the immense contribution that the visitor economy and the accommodation sector make to Scotland. We see the bill as providing an opportunity for the proposed discretionary power to be used to help to enhance that offering.

As I touched on in my opening statement, I very much recognise the importance of getting the right balance between ensuring national consistency and avoiding any unnecessary administrative variation. We are talking about allowing local areas to have the flexibility to respond to the assets and needs of their particular areas. What would be a powerful and logical investment in the visitor economy here in Edinburgh might not necessarily be so in another part of Scotland—for example, in the Highlands.

We are seeking to provide local flexibility to allow local authorities, through consultation with business and those who are active in the visitor economy in their area, to ensure that revenue is raised and that the way in which revenue is raised through the visitor levy scheme is appropriate, responds to those local circumstances and gets the best return on investment for each particular area.