Adam Price is quite right when he refers, I think indirectly, to the fact that the Silk commission ruled out devolution of VAT on the grounds that it wasn’t a workable variable tax within the European Union. Once we are no longer members of the European Union, then VAT, I think, does come back onto the table for debate as a possible devolved tax for Wales because we would be potentially able to use it differentially. Although I’m certainly not at the point that he alluded to in his supplementary question, I do agree with him that this is now a topic that ought properly to be considered both by Government and by others who have an interest in this area.