In the absence of a pause on their implementation then safeguards should be built in - including firms being consulted on the design of any levies, that there is a Scotland-wide cap on the amount that can be charged so it is not punitive, a sunset provision as is the case with Business Improvement Districts, consistency amongst councils implementing the levy, and clarity over what the receipts will be used for. Also, will there be exemptions for spaces allocated for EV parking?