Thank you very much for those questions and contributions to the debate. The Chair of the Finance Committee began by recognising how important scrutiny is, and I absolutely recognise that and I welcome that. Then he went on to talk about the experience of Scotland. So, I'll take this opportunity to inform Members that I have met with the heads of devolved taxes at HMRC, who have reassured me that they have learned lessons from the experience in terms of devolving income tax to Scotland, and it will be absolutely essential that HMRC fully recognises the different circumstances that we have here in Wales, such as those cross-border issues and compliance activity in particular.

Full and accurate identification of Welsh taxpayers is understandably critical, so we have sought and obtained those assurances from HMRC that it has learned those lessons from its experience of devolving income tax to Scotland, and, more specifically, on the parameters of initial automated data scan of HMRC systems, which was behind the problem of omitting those 420,000 Scottish taxpayers. So, we have had those conversations and we are reassured that these issues will not apply in Wales, not least because our system collates that information about addresses in a different way. So, in Wales, we will be doing it by postcode, whereas they did it slightly differently in Scotland.

Obviously, that's important for forecasting, as too is good and accurate information more widely. So, HMRC will continue to produce a public version of its key analytical data set: the survey of personal incomes. Welsh Government officials are working with HMRC to ensure this is produced in a timely and useful way, together with the Scottish Government, the Scottish Fiscal Commission and the Office of Budget Responsibility.

HMRC will also provide monthly reports on pay-as-you-earn income tax liabilities via its real-time information system. This will not provide complete coverage of the Welsh rates but it will be a useful and timely indicator of revenue collection. It will also publish audited outturn information on WRIT as part of its annual accounts in July. Welsh Government is currently in discussion with HMRC about the level of detail that it'll be able to provide alongside that document. All of these arrangements and agreements in terms of data will be set out in a service level agreement between the Welsh Government and HMRC.

There were some questions about taxpayer identification. The identification and maintenance of the WRIT taxpaying population will be formalised, again as part of a performance measure, within that joint service level agreement that is being developed by our respective organisations and will certainly be in place in good time for when the taxes start to be collected. I was able, in our committee session just last week, to set out some of the ways in which HMRC is working to ensure that information about individuals is accurate and is collected in a timely basis throughout the year as well.

In terms of setting out those tax rates for the rest of the Assembly term, I would refer Nick Ramsay to the comments made by the First Minister during First Minister's questions today, where he did reiterate again our commitment, which was made in the Welsh Labour manifesto, in terms of not raising income tax levels. And he's been very clear, when he was in this role—through his evidence, which was given to committee—that any decision to change tax rates would clearly be a major decision that should be taken on the basis of evidence and a great deal of thought.