I'll begin by welcoming Mark Reckless's kind words about the Welsh Revenue Authority; I think that is has performed exceptionally well, and it does take a completely different approach to the collection of taxes as compared to HMRC or other revenue authorities. The fact that it has been able to build something completely new and fresh has enabled it to perform very well. Over 98 per cent of returns are filed digitally, 98 per cent filed on time, and 87 per cent of transactions go through without needing any manual intervention at all. And 88 per cent of people who were surveyed about their experiences of using the system found that it was easy to use. So, I think that that's really positive, and I think that the team there have done an absolutely excellent job.

That's probably where Mark Reckless and I depart in terms of our agreement. But he did mention WRIT, and particularly forecasting WRIT. The OBR's latest forecast for WRIT revenues in 2021-22 is £2.064 billion, and that's the figure that we've included in the draft budget. The forecast revenues are, as I know that Mark Reckless is aware, £35 million lower than the associated block grant adjustment, based on the forecast for equivalent revenues in England and Northern Ireland. But the way in which the block grant adjustment is calculated is set out in the fiscal framework agreement, and that agreement also includes the introduction of a needs-based factor in the Barnett formula, which the Welsh Government secured as part of the package. That has delivered nearly £600 million of additional funding for Wales. So, I think that that more than outweighs the £35 million to which Mark Reckless refers. 

On the final point, which was about the vacant land tax and the way in which the system works, of course, the process was agreed jointly by the UK Government and the Welsh Government, so it's in all our interests, I think, that at least the process should work. This is the point about the UK Government taking decisions about the desirability of the tax, about policy behind a tax, when actually it shouldn't be looking at that, it should just be looking at where the competencies lie and exploring devolution on that basis. So, that's where, I think, the system has fallen down on this occasion.