I thought that there might not be time, but there is one new tax, or relatively new tax, being operated in Wales for around three years ago, namely the land transaction tax. This morning, the First Minister and I heard powerful presentations by residents from the Llŷn peninsula who are being priced out of their communities because of the huge increase in the purchase of second homes. Increasing the higher rate of the land transaction tax could be used as a small way of trying to mitigate the second homes crisis. Could you explain what steps would need to be taken by the Government and yourself as Minister to increase the higher rate—a relatively simple process that could be implemented straight away?