Yes. And we will always seek to achieve the optimum level. I know in Scotland, when land and buildings transaction tax was first introduced in 2015, it had a higher non-residential top rate of 4.5 per cent, as David Melding said, and that was a higher rate than the previous stamp duty land tax at the time, but tax revenues in Scotland then increased. The following year, the UK Government increased the top rate of SDLT to 5 per cent, and tax revenues in Scotland then decreased, despite having a relatively lower rate there. In December, the Scottish Government announced it will be increasing its top rate to 5 per cent, which is forecast to increase tax revenues. So, I think it is important to look at what's happening in our neighbouring nations, but always to take the decisions that are best for us in Wales.