Accordingly, the Parliament resolved— That the Parliament welcomes the role that Scotland’s world-class tourism offering plays in creating jobs, sustaining communities and enhancing appreciation of the outstanding natural environment and cultural assets right across the country; notes that there were an estimated 3.2 million overseas visits to Scotland in 2022, which is only 7% lower than in 2019, whereas the comparable figure for the rest of the UK remained 25% below 2019; further notes that the proposed legislation for a visitor levy will provide local authorities with the powers to raise additional revenue if they choose and that revenue will be invested in improving services, with benefit for both visitors and the wider community in their area, further strengthening Scotland’s tourism offer; considers that energy costs, the need to cut VAT, the impact of high inflation and the impact of Brexit on labour shortages are the key issues facing the Scottish tourism sector; calls on the UK Government to use its reserved powers in a manner that supports rather than hampers Scottish tourism, and notes that all the signs are that 2023 will be a successful year for Scotland’s tourism sector. 6.