To ask the Minister of Finance, in light of current media reports on UK Government plans to give England's mayors the power to introduce a tourist tax, to detail any engagement he has had with the UK Government about the scope for similar powers to be given to councils in Northern Ireland.

The British Government announced plans on 10 September to provide English mayors with the power to introduce an overnight visitor levy from March 2028. This is similar to action being taken in Scotland and Wales, where plans are already in place to implement visitor levies.

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 the Executive and the British Government agree a transparent process for the introduction of new taxes.

It is my view that a key element of a full Fiscal Framework will be agreeing a clear and transparent process for the introduction of new taxes. I am continuing to press the British Government, including through our ongoing discussions on the Executive’s funding, to live up to its commitment to progress the work of a full Fiscal Framework. In my view that is inclusive of fiscal devolution.