Thank you very much, Dirprwy Lywydd, and may I thank the Minister for her statement? It's good to see in it a number of the main elements of Plaid Cymru's council tax reform plans, which we set out in our manifesto, particularly around revaluation; increasing the number of bands, particularly at the higher end of home valuations; and ensuring that council tax is more proportionate to the value of property.

The motive for reform is clear. The current system is dated; to all intents and purposes, it's a legacy of the Thatcher era. This is the most regressive tax on these isles, which levies almost four times as much on the poor as those who are richer, so it's about time that we redistributed that burden more fairly across society and ensure that those who have the broadest shoulders carry a little more of that weight.

Just to pick up on some of the points already made, it's good to see the emphasis on improving the national support scheme and looking at the framework for the discounts and exemptions, because many people will be concerned, particularly older people, that the value of their property doesn't necessarily reflect their ability to pay. So, the first question from me is: what assurance can you give to those people that their circumstances will be fully taken into account as part of this consultation? Also, of course, on the other hand, what's your message to local authorities where there is depopulation and a population that's growing older, which is a factor that could have a significant impact on the tax gathered in those areas? Whilst accepting that this is an exercise that will be revenue neutral, as you said, we also need to ensure that individual local authorities don't lose out when it comes to ensuring the revenue to maintain key services that we all want to see.

People complain that the current system is unfair, and that's quite right, and people also see clear differences in council tax rates across Wales, and the system is inconsistent. I've previously referred in this Chamber to villages such as Ystradowen and Cwmllynfell, around 100 yards from each other but there are hundreds of pounds of difference in terms of their council tax bills. So, one is aware that there are inconsistencies and some unfairness. To what extent do you anticipate that this process will possibly tackle some of those issues, whilst protecting the integrity of local authorities in raising the revenue that they need? There's no getting away from the fact that there are tensions in terms of the divergence between certain parts of the country and others.

Of course, the policy and the proposed change are more timely than ever as we face a cost-of-living crisis. The council tax bill, of course, is one of the most significant bills faced by households every year, and these reforms could be a radical step in helping many households to cope better with what they are currently facing, and we know that council tax payments have been one of the greatest issues in terms of household debt. 

You mentioned targeted transitional arrangements, and you've responded to issues around that already, but how will you deal with council tax debt, particularly in moving from one system to another? In the longer term, to what extent can any new plans or new approach to council tax avoid situations where these debts do build up to such an extent in the first instance?