Thank you for that. Of course, it's devolved to Scotland. That allows them to create thresholds that better reflect the profile of taxpayers in Scotland. And if you look at the taxpayer profile in Wales, of course, the vast majority of them are in the basic rate band, which is different, if you look at the figures, to the rest of the UK, in terms of the ratio of taxpayers, which then means, of course, that being forced to adopt Westminster's thresholds means that it doesn't reflect the needs and the situation here in Wales. It's, therefore, more regressive than it should be and, therefore, I want a clear message that you're keen for it to be devolved so that we can create thresholds that are more progressive and more reflective of the situation of incomes here in Wales. And may I ask whether you as a Government have considered carrying out any research or modelling to see what the possible options would be as part of making the case for the devolution of this area?