To ask the Minister of Finance whether it would be within the remit of the Northern Ireland Assembly to legislate for the introduction of a visitor levy.

The independent Fiscal Commission’s report noted that the Executive currently has the legislative powers to introduce new taxes, as set out in the Northern Ireland Act 1998. However, the extent of these powers, and the process through which they could be implemented, lacks clarity.

The Commission therefore recommended that the Executive and the British Government agree a transparent process for the introduction of any new taxes in the North. This will be progressed as part of my department’s wider work to negotiate a full Fiscal Framework with the Treasury, providing clarity on the range of taxes the Executive could introduce and the process for their introduction.