Thank you to Rhun for raising those issues. I think the point that he started off with is really important, in the sense that we can't just look at local government in isolation from the other parts of the public sector and beyond, because of course the issue of prevention was very much recognised. I think that we're doing really hard work across Government to ensure that we're focusing our efforts on prevention. So, within the budget context, of course, I'm particularly keen that we look at preventative spend. I know that the future generations commissioner has a close eye on this particular issue as well. So, it's important to recognise that this sits in a wider context, as Rhun ap Iorwerth certainly did. 

Yes, I agree, council tax is a regressive tax, and that's why we're looking so closely at what we can do to make it more progressive in future. One of those things would be about looking at the impact of revaluation of what the opportunities are there. So, potentially creating new bands or creating a new system entirely. So, without the revaluation of the 1.4 million domestic properties we have in Wales, we're constrained, I think, in making very fundamental changes with particular regard to that system, and we obviously wouldn't want to commit to a revaluation without some understanding of the impact, and that's why it's so important that we've commissioned those two pieces of research that are described in the report in front of Members today, from the Institute for Fiscal Studies and the University of Sheffield, to help us to inform our thinking as we take that forward.

But that's not the only way in which we could potentially make taxes more progressive, of course. I know there's lots of interest in a local land value tax and, to that end, we've commissioned Bangor University to explore whether local taxes in Wales could be based on the value of land, rather than the current position, which is an amalgamation of both land and property value. The objective of Welsh Government in exploring land value tax as a replacement for one or both local taxes is primarily to raise stable revenue for local services in the fairest way. But, obviously, I think there are potentially other advantageous outcomes that could be considered. Bangor University expects to publish that detailed report towards the end of the year and, obviously, I will share it with colleagues. And we continue to monitor the debate in terms of local land value taxes elsewhere. So, we've got ongoing links with Scotland. The Scottish Land Commission has particularly taken an interest in local land value tax, so we're very much considering the work that is there.

Another way in which we're considering a potentially more progressive system in future would be local taxes based on income. We're currently at the start of that piece of work, so we're seeking to commission external expertise to undertake some independent research. So that would be similar to the other pieces of work that I've described. But we're very clear that, were we to consider local income tax, it has to be explored very much as a local regime. So, administered locally, used to fund local services and local authority expenditure, supporting local decision making and raising similar revenues to the current system. So, again, we've got some work that was undertaken by the Wales Centre for Public Policy, and that explored this issue. But, again, this is part of the work that we're hoping to pull together as we consider the way forward.

Now, I've just described three potential ways of making the system more progressive, and each of those is a huge undertaking and would probably take at least one Assembly term to get through that potentially major change. So, as Rhun ap Iorwerth said, it's important that, in the short term and in the time that we have immediately, we do look to do things that make tax more progressive. So, the other things that we've talked about in terms of care leavers, the work that we're doing to ensure that people who are eligible for council tax reductions are aware of that and do claim that, I think, is really important. But, in terms of the specific circumstance that was described, I'll certainly take a look at that. If you could perhaps send me an e-mail with the details of the particular case, I'll explore what might be possible there.