Mr. Maurice Pratt:

The Deputy's point is whether we could rebalance existing taxation in a way that would make what we will call rural tourism product more competitive. It is an interesting idea because we see variations of tax in other countries. I am sure those taxes probably came into being in that way because they reflected pressure from those in the local communities who were not seeing the benefit of, say, national tourism out in the more rural areas. It is an interesting point.