However, the Minister also reiterated that he would continue to engage with businesses “in order to ensure that we have an administrative regime that is as efficient and as light touch as possible and that we find national consistency where we can,” which was why he’d asked Visit Scotland to convene an expert group “to develop best practice and guidance to support local authorities in their implementation of a levy.”8Official Report of the Local Government, Housing and Planning Committee. (2023, November 14).