Lord Houchen of High Leven (Con)

My Lords, I declare an interest as one of the mayors who is going to receive the power to implement the overnight levy. Let me put on record and be extremely clear that, for as long as I continue to be Mayor of the Tees Valley, there will be no overnight levy implemented within my region, specifically because it has a significant impact on relatively socioeconomically poor families who decide to holiday within the UK. It is an additional tax on holidays, but it is also a tax on business. We have contractors, white van men and businesses who rely on overnight stays up and down this country. It is an additional tax on business. Devolution seems to be a one-way street with this Administration. Devolution means an ability to increase taxes. Can the Minister tell me where we might be able to see devolution of the ability to decrease taxes?