Thank you very much to Sam Rowlands for his contribution in the debate today, and for confirming that the Welsh Conservatives will be taking a pragmatic approach to the regulations, given that we're not having the debate today about the desirability of CJCs, but responding to a request from one CJC, the south-east Wales CJC, to change the date of commencement. So, grateful for the pragmatic approach being taken there.

CJCs do represent an innovative and powerful way for local authorities in Wales to work in partnership, and in co-developing the legislation that underpins them, we did consult extensively with partners in local government, including with treasurers. However, the need to provide the ability for CJCs to reclaim VAT in the same way as local authorities can was only, unfortunately, raised when we started with the detailed operational planning last summer, but we are working very, very closely with CJCs on this. We've made a request and a business case to the UK Government to ensure that CJCs are able to reclaim VAT in the same way as local authorities do, and it is an uncontentious request to the UK Government, and we do hope that this issue will be resolved quickly.

And I should just add that a small number of other, largely technical, issues have emerged during implementation, but they are also in hand, and they include providing for CJCs to have direct access to borrowing, via the Public Works Loan Board, and also changes in relation to corporation tax and income tax, and legislation to address these similarly uncontentious points is currently being planned. So, just to provide reassurance that these other issues are in hand also. Thank you again for Sam Rowlands's contribution this afternoon.