Thank you very much, Llywydd. I'm very pleased to open this debate as Chair of the Finance Committee on our inquiry into the impact of variations in national and sub-national income tax. As we know, the prospect of differing income tax rates across the UK is a rather new notion, with the partial devolution of income tax to Wales only being in force since April 2019. To date, the rates have so far remained in line with England and Northern Ireland, and the Welsh Government has committed to not raising the Welsh rates of income tax during this fifth Senedd.