I'm glad to hear this will be the bee's knees by the time it comes to Cardiff. And I'd like to thank the Minister particularly for his clarity that this childcare element is aimed at working parents, and there are trade-offs, and there are some who won't benefit, and he's taken that approach, and we will see how it works, in line with his party's manifesto. I'd also say that, because it's 48 weeks a year, some of the other studies—be they on Quebec, or elsewhere—may not be so relevant for what the impact will be on the extent to which parents will work. And I hope he does succeed in seeing significantly higher numbers, and, if so, that should feed through to the resources available to Welsh Government, once the Welsh rates of income tax are devolved next year.

Could I, though, question the approach being taken to take powers to Welsh Ministers in order to use HMRC as an agent? There seems to be consensus across the Chamber—or at least so far—in terms of using HMRC, and HMRC has tried-and-tested processes for how it keeps information secure. And they include very clear protocols on the access, or otherwise, of UK Ministers to information on individual taxpayers. Yet, the Minister says that he wants legislation that enables Welsh Ministers to access the information needed to confirm eligibility. Why? HMRC works in this area by seeing whether an applicant is eligible, and if so, issuing a code to that applicant to allow them to access the childcare for which they're eligible. If HMRC is going to be the Welsh Government's agent, as he says, why does he need to have Welsh Ministers able to access taxpayers' information in this way?

Could he also clarify some of the linkages he's making between the English—or what he describes as the English, but I believe may in certain contexts be a UK system—and what is proposed in Wales? He refers to minor glitches in the England model. I actually think it's been major glitches in a UK-wide operation of tax-free childcare, which parents are eligible for in Wales, on exactly the same basis that they are in England, and it's that one that's had the big problem. The interaction has come because there are three types of free childcare in England: for two-year-olds on the basis of eligibility of certain benefits, including tax credits, where the income is below £16,190 a year; there's then the universal offer, which is for the 15 hours; and then there's the 30 hours for three and four-year-olds, which has been the major problem, and the major problem has been because of the linkage with the UK-wide system HMRC operates for the tax-free childcare. In order to get that 30 hours rather than the 15 hours they were getting before, eligible parents from England have had to set up a childcare account, which would enable them to access the UK-wide benefit, and has been the gateway for receiving those extra hours for the three-year-olds. And it's that area that there's been this very major problem with. Will the Minister confirm that what Welsh Government is proposing to do is to make the whole of the Welsh system dependent on that gateway? 

Can he also clarify why it is necessary to set up an account for UK-wide tax-free childcare to access a free childcare offer for the 48 hours? That's the model HMRC has chosen to date, but it's the one that's been leading to the problems. He is hopefully correct that these problems will iron out, but I would draw to his attention that the whole system is being made dependent on that and alert him to some of the risks contingent on it.