Diolch yn fawr, Dirprwy Lywydd. Last month was an important milestone in our devolution journey, with devolved taxes successfully going live on 1 April and now in operation fully for five weeks. The WRA have now received the first returns and have begun to collect important tax revenue, marking the culmination of work to bring about the devolution of these taxes.

Dirprwy Lywydd, I listened carefully to the speech that introduced today's motion. The mover comes to us from the darker side of planet Thatcher, relying on his nineteenth century copy of the Encyclopaedia Britannica, upon which all his contributions rely: 'For Wales, see England'. It is his only contribution to the debate: 'if we don't do what is done across the border, it must be worse in Wales.'

Let me directly address the second part of the motion and, to take up the points that Jenny Rathbone was making, I have the motion in front of me: it unambiguously accuses the Welsh Government of tax avoidance. That is a very serious accusation, and no amount of—[Interruption.] No. I've heard enough. [Interruption.] I beg your pardon. It very directly suggests that the Welsh Government acted to avoid its own LTT regime, and no amount of obfuscation by the Member who introduced the debate will take away the strength of that accusation, and that is a very serious accusation, which he ought not to have made. The experiment that Simon Thomas pointed to, in having your motions introduced by someone who's not a Member of your own party in this case, is not one that I imagine you will be quick to repeat.

Let me be clear, Llywydd: as Jenny Rathbone said, under both SDLT and LTT, there is no tax liability where a purchase is made by the Crown, including Welsh Ministers. That's there on the face of the legislation. Someone who would purport to come amongst us with a grasp of detail would have done better to have made sure that he had grasped that point before he persuaded others to put down the motion in that way.