I'm really keen to explore what more we could do or what we could do differently, in fact, in the field of local government finance, and particularly of course non-domestic rates, but also council tax, because they are two pillars that support local government. That's one of the reasons why I commissioned a range of research that will help us understand what the options are for the future. So, we have Bangor University looking at the potential of a local land value tax and we published that report in March of this year. The Institute for Fiscal Studies has undertaken some research on council tax revaluation and reform, and that was published in April of this year. And then Policy in Practice has been doing work, looking at the council tax reduction scheme. There was an interim report published in January and we expect the final report to be published very shortly. And then another piece of work that we expect in September looks at local taxes based on income, so that would be quite a radical approach there.

So, I'm really keen that all of these pieces of research are there in the public domain—there for all parties and all interested parties to be considering ahead of the next Senedd elections, so that we consider what the way forward might be. I'm not interested in change for the sake of it, but I do recognise that there are significant improvements that we can continue to make to non-domestic rates and council tax.