Diolch, Llywydd. I move the amendment tabled in the name of Darren Millar. I would like to thank you, Minister, for the statement, although I do question why the Government has used its parliamentary time to bring forward a debate on further devolution of taxation and to drive yet another wedge, it seems, between Wales and the UK Government. Once again, it seems like we're banging on about devolution, rather than talking about the big issues facing the people of Wales, looking inwards at ourselves, obsessing over process, rather than the policy outcomes that will deliver real change for families across the country.

We are at a delicate time in Wales's recovery from the pandemic, and I firmly believe that Welsh Government resources should be solely focused on delivering on the people's priorities: jobs and levelling up the economy, the NHS and helping young people to catch up with their education. You acknowledged today, Minister, that the UK Government—that you've been in conversations with them. I'm pleased you've acknowledge that. As we know, your own tax policy report in 2021-22, published earlier this year, acknowledges an agreement, as you referenced just now, at the Joint Exchequer Committee in 2021 that proposals for the vacant land tax could be moved forward onto the next stage. And I know that the UK Government has since requested more information and that has delayed this process, and I acknowledge your frustration at this delay today, Minister.

What I'd say in response is that it is absolutely correct that these plans are fully scrutinised by all parties to ensure that they deliver on their aims and do not have a negative impact on the UK internal market as well as the house building and wider construction sector. To use a house building analogy, Llywydd, you wouldn't move into a new home without checking that it's been properly built first and that the structure is safe; you ask a surveyor to check for issues, you ask tradesmen to make sure the fixtures and fittings are as they should be. This is what the UK Government are doing, and the additional layers of scrutiny should be welcomed and not seen as a hindrance. This is the thing, Minister: you are asking the Welsh Parliament to support the eventual devolution of a vacant land tax without actually really saying what the Welsh Government's plans are. Members, the Minister is trying to sell us a house without allowing us to look at the plans first.

So, Minister, what would a vacant land tax look like in Wales, and do you know what impact this would have on house builders and the wider construction industry? Llywydd, I do broadly understand what the Welsh Government is aiming to achieve through the introduction of a vacant land tax, however, it's important to recognise that there are a number of reasons, as the Minister has referenced, as to why new developments may stall. Research found that of all stalled developments in Wales, 13 per cent have a stall due to site-specific issues, such as ground conditions, ecological and flooding matters and suitability of the land itself, 6 per cent have stalled due to planning negotiations, a further 6 per cent have stalled due to lack of finance. The report also notes that 47 per cent of non-residential stalled sites have come to a halt because of planning negotiations, and these are issues that would not be solved by a vacant land tax.

There have been some positive developments to tackle these issues in Wales, for example, the previous Welsh Government introduced the stalled sites fund, and it would be useful if the Minister could outline how successful this fund has been and whether such initiatives will be extended. Also, the Cardiff capital region, meanwhile, has announced a £45 million fund to kick start house building in the area after it found that 55 per cent of stalled sites were being held up by things like the cost of remediation and the removal of pollutants from the land. There is a wide range of issues that need to be tackled here, Minister, and so I would welcome more detail about how you are working in collaboration with house builders to help them overcome challenges experienced during the development process, rather than further hindering them by imposing a new tax on development. Also, how is the Welsh Government reforming the planning process so that it is more flexible and responsive to local needs?

And finally, turning to the overarching theme of today's debate, tax devolution, I would like to reaffirm the Welsh Conservative manifesto position of no new taxes. I believe that the Welsh Government already has the powers to level up across the country and to finally tackle long-standing issues in Wales. Yet, when it comes to delivery, successive Welsh Labour Governments have often had very little to show for their efforts. Proposals for a vacant land tax ignore the fact that the Welsh Government already has many of the tools that it needs to deliver the housing that Welsh families need. Minister, why should the people of Wales believe that this is a Government that will be one of action and not one of inaction? I remain unconvinced about the need for a vacant land tax in Wales, particularly given the wide range of issues that hinder house building that quite simply a vacant land tax would not solve. With this in mind, Llywydd, I ask Members to reject the Government motion and support our amendment. Diolch yn fawr.