Taxation exists to raise money for public services and to change behaviour preferably both
The two taxes currently devolved
Land Transaction tax is there to raise money for public services and under the way it has been implemented to put a greater cost on those that can most afford it
Land Disposal tax is a behaviour tax, without it there would be no financial benefit in recycling and it has been effective in its aim
On the taxes being considered
On a tourism tax, the prices of hotel rooms and of staying in caravan parks varies enormously depending on the time of the year. I discovered a paid a tourism tax on my room last year when I was on holiday, not on holiday but when I looked up countries and cities that charge it.
On a disposable plastic tax, I would like to ask the cabinet secretary if the reason this is not being taken forward now is because this is being considered by the treasury as a potential tax
Vacant land tax
The Republic of Ireland vacant sites levy provides an example of how a vacant land tax could work in Wales. Under this model, planning authorities establish a register of vacant sites in their areas.
Once a site has been on the register as vacant for a year, the levy begins to apply and is collected annually by the planning authority.
Does the Cabinet secretary agree this will have two advantages
It stops land banking often to stop other developers
It will stop the tendency to try and get all possible land in the LDP