I'm sorry that the Cabinet Secretary doesn't seem to think that the reality of what's going on in the rest of the world is something that should be at the forefront of his mind when he's designing a tax system for the United Kingdom or for Wales, because the way to end up at the bottom is certainly to carry on thinking along those lines.

To revert to the experimental tax case that Suzy Davies mentioned earlier on in relation to a tourist tax, has he not seen that Ian Edwards, the chief executive of the Celtic Manor, has recently said,

'Along with everybody else in our industry, I was stunned by news of a proposed new tourism tax for Wales being considered' by the Welsh Government? He said that

'A tourism tax would seriously jeopardise our ability to continue our rapid recent growth as a resort and carry on making this valuable contribution to the Welsh economy.'

In the same sentence that the Cabinet Secretary uttered to me, in that debate that I referred to a moment ago, that there was no evidence that lower tax boosts growth, he also said that badly designed taxes can hamper growth. The Cabinet Secretary has certainly announced a number of ideas for hampering growth in the Welsh economy. I hope he will reject these ideas.