One of those additional suggestions was having a new council tax band for properties worth more than £10 million. Could I suggest, before bringing that in, we check to see whether there are any such properties in Wales?

I share the Minister's discomfort about imprisoning people for not paying their council tax. She said we shouldn't imprison people for getting into debt, with which, I think, people would generally agree, but traditionally a distinction was drawn in terms of whether people could be imprisoned for not paying their taxes, and I just wonder, as the Minister looks at the level of arrears, what would happen in a scenario when someone just refuses, doesn't want to pay their council tax, doesn't respond to anything, they get fined, they don't pay the fine, if they get community service and they don't turn up to that. What ultimately can make people pay, particularly those who are recalcitrant rather than those for whom we may have more sympathy?

You referred that the level of arrears have stabilised in Wales over the period since before council tax support was localised in 2013-14. Wasn't that an issue of localising it in England down to the local council level and didn't we instead in Wales bring in a national council tax reduction scheme? So, I'm a bit perplexed about the reference to localising this in respect of Wales. I wonder, when looking at these increases in arrears in England by 36 per cent, whether the Minister has any access to evidence of what types of schemes have worked well or not in different places in England and how those compare to her own council tax reduction scheme here.

You say that's going to be £244 million again next year. Will the Minister confirm that that will represent a real-terms cut? In terms of the distribution of this money, clearly, representing south-east Wales, I welcome people in poorer council areas getting substantial support from Welsh Government. I just note, though, that some of those councils have the highest levels of council tax in Wales. Could there be any connection between those? If substantial numbers of people aren't having to pay council tax, does that reduce the democratic resistance to higher levels of council tax? And particularly in an area like, say, Blaenau Gwent, with very large proportions of council tax B band terraced housing, a lot of people in those houses, really struggling but perhaps are just above the level, are paying a lot higher council tax. Could there be any interrelationship between those two points?

You referred to the standardised application processes for discounts and exemptions for people with a severe mental impairment. I infer from that that there isn't a standardised approach for others. If we have one national scheme for Wales, if the Minister has decided that there are not advantages to allowing councils to have their own scheme to reflect local circumstances, is there any advantage in having lots of different ways of applying for reductions for everyone else except those who have a mental impairment?

The research reports made available to Members as they're published, I think those are regarding the different taxes that fall within your portfolio and these changes you want to set within the broader context of local government reform. Shouldn't we also set them in the broader context of tax devolution, and in particular the land transaction tax and the interrelationship, potentially, with that and council tax, when you're looking at these things in future? And can you clarify whether those references are different from the one later on, where you're talking about local services and how they should be funded for the future? And there, we're going to get the research reports all in autumn 2020—is that a separate thing? And is that relating just to the council tax formula, potentially, or are you looking at wider issues of what the split should be between council tax, business rates and Government grant in terms of the financing of local authorities?