I thank Alun Davies for raising both of these issues, and I think the real issue with the fiscal framework is less the framework itself and more the statement of funding policy that sits underneath it. That is the area in which we have the greatest level of concern, really, in terms of the way in which the UK Government is applying it. Colleagues will have heard me talk in the Chamber before about the concerns we had about the additional £1 billion for Northern Ireland—not begrudging a penny to Northern Ireland but recognising that that was a breach of the statement of funding policy, whereby the Welsh Government should have had a fair share of that. And also the decisions that the UK Government took in respect of teachers' pensions, which again had knock-on impacts for the Welsh Government's budget, but there was no funding attached to that. Again, that was a breach of the statement of funding policy. So, this is all, in part I think at least, tied up with the work that is going on on inter-governmental relations, in terms of how we can improve the structures that sit alongside the relationships that we have with the UK Government.

But in terms of the specific statement of funding policy, we're looking to make—. Well, I would like to make some changes to that as part of the work that is going on with the comprehensive spending review. So, that's the appropriate time to take those opportunities to review the statement of funding policy. That review has started at official level, but I think that progress is slower than we would have liked. But, certainly, those discussions have started, and I would like to make some progress through the comprehensive spending review.

And I know that Alun Davies has expressed his different views on how we should be using our tax levers at this point, but I would point to the tax policy work plan, which I published in the last couple of weeks, which sets out our priorities in terms of exploring Welsh taxes and how we might use them moving up into the Senedd elections next year. Then, of course, it will be for all of us to set out our proposals for the Welsh public following that.