Can I welcome the statement? Going back to the basis of taxation, we have two types of taxation, that which is there to raise revenue for public services, such as income tax, and then we have taxes that are behaviour taxes. And the Cabinet Secretary brought one of those in this year, which is the landfill disposals tax, which makes recycling cheaper than landfill disposal in order to get people to do good things and recycle, and if the landfill tax was set at a very low level then you wouldn't have people recycling at the level they are. And then, of course, you've got the sin taxes, like alcohol and tobacco, which are a mixture of the two. I put this very much into somewhere between the sin taxes of a mixture of the two and the landfill disposals tax, which is a behaviour tax. So, it's a behaviour tax plus: it's a behaviour tax that we hope will bring us some money as well. I wonder if the Cabinet Secretary accepts that as the way it's going forward. 

It needs to incentivise positive behaviour by increasing the cost of holding on to land. Far too many people hold on to land and just let the value go up, so they actually increase their book value of the land without actually doing anything with it, which is good for the companies but not good for our economy, and so I think it is important that we find some means by which we can get this land out into use. We're all aware of land banking and the slow release of land to keep housing supply well below housing demand in order to keep house prices artificially high and land values artificially high in order that landowners and the builders can increase their profits.

We know other countries are using tax to help address the problems, and we know what the Republic of Ireland has done—a vacant sites levy—and I think, if Ireland can do it, I see no reason why we cannot do it successfully. As the Cabinet Secretary also knows, of course, my personal preference was for an environment-type tax. If I'd been sat where he was, we'd have an environment tax rather than this, but I see nothing wrong with this as a way forward.

Can I just ask the Cabinet Secretary to solve a problem, which we're all going to get? Can he just confirm this will not be a tax on people's front gardens, which is what we're going to see opposition parties putting out in the future? It's not going to tax—. My front garden is not going to be taxed, your front garden is not going to be taxed, and nobody else's front garden is going to be taxed. It's going to be a tax—[Interruption.] It's going to be a tax on land that is there available to build on, with planning permission, that people are hanging on to in order to build book value and to control the release of land.