Thank you. So, building on the comments that I made in response to Rhun ap Iorwerth's questions relating to a plastics tax, I can confirm that the Welsh Government has been facilitating engagement events with key stakeholders in Wales in relation to the work I described that we are undertaking with the UK Government. In May of last year, for example, stakeholders were encouraged to attend an information-sharing event on the plastic packaging tax, led by the UK Government. But, in August, the Welsh Government, alongside WRAP Cymru and the UK Government, led an engagement event specifically for Welsh stakeholders in the plastic packaging industry.

Officials within the Welsh Treasury are continuing to work with the UK Government on the next steps in ensuring that Welsh representations from key stakeholders here are fed into the process and are heard strongly, leading up to the implementation of the tax, potentially I believe, if things go as planned, in 2022. For example, officials are discussing support for businesses, given that this is a complex tax, even for those experienced in this type of legislation, and also the difficulty in reaching small and medium-sized enterprises during the consultation process. There were industry working groups happening every couple of months, and there will now be a technical consultation on the legislation as a further step. So, there is good work going on here, and Welsh interests are very well represented in that work.

Alongside that, though, the Welsh Government is also currently building an evidence base to assess the merits of introducing a Welsh-specific tax or charge on single-use plastic cups. And we're also trying to get a better understanding of the market and the usage of such cups. So, this is a particular area that might be suitable in future.

On the issue of council tax, Mike Hedges and I have discussed this on a number of occasions, and he'll be aware of the suite of research that we've commissioned, and the FM had the opportunity to refer to some of it during First Minister's questions earlier on, which, potentially, sets out a route for fairer local taxation in future. I think that there's great scope, and certainly the research that has been coming in, and which I've made available to colleagues through written statements, will definitely help us to find our way forward on that.