I'm pleased to speak in the debate. The committee considered these regulations at our meeting last Thursday after the Legislation, Justice and Constitution Committee had laid its report. We have no further reporting points to make other than those already covered by that committee and therefore consider it appropriate and proportionate on this occasion not to produce our own separate report. 

However, I'd like to emphasise the importance of the Finance Committee, as the gatekeeper of financial scrutiny in the Senedd, having an opportunity to scrutinise regulations of this nature. Although we have no policy issues to raise in this instance, we fully expect any future tax instruments to be referred to us by the Business Committee.

I'd also like to give assurance to Members that, as a committee, we will continue to keep a close eye on the legal framework governing the operation of devolved taxes in Wales. This includes any subordinate legislation made by Welsh Ministers in this area and the outcome of the independent review of landfill disposals tax, as referenced in the report of the Legislation, Justice and Constitution Committee. Diolch yn fawr.