Diolch. Rhun ap Iorwerth began by talking about the importance of taxation and accountability and transparency. I'm really proud that the Welsh Government is the only Government across the United Kingdom that will have tabled three supplementary budgets over the course of this financial year. And, of course, our budgets are so closely linked to the revenue that is raised here in Wales. I think that the level of transparency that we have provided across the financial year in this respect has been exceptional, and certainly has been greater than any other part of the United Kingdom. I would be keen—and I'm sure a future finance Minister would be keen—to explore how they could build on the kind of level of transparency that we have been able to deliver on in this year.

Rhun ap Iorwerth mentioned a number of new tax areas that we are looking at, and referred specifically to the case for the vacant land tax. It is the first time that we have navigated the process that has been agreed with the UK Government. Unfortunately, it has been shown wanting. More than two and a half years have gone by since the proposal was first put to the UK Government. In spite of what, at some points, have seemed to be reasonably productive relationships, in August we did receive a very disappointing letter from the Financial Secretary to the Treasury, and that reopened a whole series of questions that we had thought had been already answered in our previous negotiations. So, it is the case that the process does have some serious flaws to it. I think that this is fundamentally about the UK Government being the judge and jury on all of these things, and there definitely needs to be an independent mechanism for those decisions to be discussed and appealed.

Reference was also made to the potential social care levy, and the work that has been going on in scoping how something like that might work, should a future Government decide to do that. My colleague the Minister for Health and Social Services is intending to provide a fuller update to the Senedd on the work of the inter-ministerial group on paying for social care. But, it is the case that funding has been a really important part of that, and I know that several colleagues will have taken part in the technical briefings that were provided very recently in that respect.

The disposable plastics tax: well, this is something where there has been a serious amount of work undertaken with the UK Government, actually, in this case, exploring the options for tackling unnecessary plastic use and waste, and recognising the advantages in this case that adopting a UK-wide approach would bring. That's included supporting consultations on a UK plastic packaging tax, extended producer responsibility for packaging, and the potential for a deposit-return scheme for drinks containers. The UK Government announced a further consultation on the detailed design of the plastic packaging tax as part of the UK Government's budget last year, and we're working closely with the UK Government on that. As I say, there are some areas where I think that it is reasonable and desirable to work together.

Finally, a tax that Rhun ap Iorwerth didn't mention, but I know that he shares my view on, and that's air passenger duty. Again, this is one of those areas where we certainly won't stop seeking the devolution of it, given the important role that it could play in supporting the Welsh economy. We think that the UK Government has a completely untenable position on this, and I'm grateful for the cross-party support that we have in that respect in the Senedd.