Llywydd, I thank Vikki Howells for that, and I very much recognise the interest she has taken in the vacant land tax issue. I well remember the short debate that she held on this topic. Sadly, this is a much less positive aspect of our negotiations with the Treasury. While I was able to speak positively of the fiscal framework, this is a much less satisfactory story.

Let's remember for a moment, Llywydd, that what we have been trying to do is to use a power put into the Conservative Government of Wales Act 2017. This is a power that the then Government put on the statute book, and it allows the Welsh Government to propose new taxes for Wales. Some Members here will remember that we deliberately chose a narrow and specific tax, a vacant land tax, not a controversial tax, in many ways, in principle, in order to test that machinery. More than two and a half years have gone by since that proposal was first put to the Treasury. And, despite what have, at some points, been reasonably productive relationships, in August we received a very disappointing letter from the Exchequer Secretary to the Treasury, reopening a whole series of questions and debates that had already been answered in previous negotiations. I'm afraid what is becoming apparent is that the machinery that we set out to test is not satisfactory; that it is not competent to deal with the issue that the previous Conservative Government itself put on the statute book for Wales. We'll continue to work away at it, as Vikki Howells has said, but I'm afraid what we're learning is that the machinery itself is broken beyond repair.