Well, I would gently remind the Member that, under the UK Conservative Government, the tax burden on people in Wales, and across the UK, is now at a 70-year high as a result of the decisions that that Government has made. But I do think that Scottish rates of income tax are very much a matter for the Scottish Government and the Scottish Parliament, but that doesn't mean that we can't learn from their experiences, which is why we're very interested in the work that HMRC is progressing in terms of developing a longitudinal data set. Now, that hopefully will allow us to have some more detailed analysis of the behavioural impacts of tax changes, including migration responses, and my officials are in frequent contact with HMRC to better understand the possibilities that that work might release.