Thank you, Minister. I wish to endorse the points that have already been made by other Members today, namely that the United Kingdom Government's decision to raise national insurance is unfair as it will have an unequal impact on people on low incomes.

In terms of income tax, your Government has the ability to vary the rates within the bands but not the power to introduce new bands. But the Scottish Government has this power, and in 2018 they introduced two new bands, namely the additional intermediate rate for middle-income earners and a starter rate for those on low incomes, which is a penny less than the basic rate. I would like to hear, Minister, your view of the possibility of introducing a starter rate here in Wales, as this could be one practical way of mitigating the impact of the increase in national insurance on those people who receive an income significantly below the average. Would the Minister be in favour of devolving this power and, if so, would she also be in favour of introducing a starter rate of income tax for those earning less than £15,000 per annum, as in Scotland? And if not, could you explain the reason for that, please?