So, I was surprised by the response of the leader of Plaid Cymru to my response to his debate last week, because I thought that I was very fair and measured in setting out that it is important for the Welsh Government to understand the proper implications of any particular policy before we hitch our horse to that particular cart. And I did say that the constitutional commission is going to be doing important work that looks at the future role that taxes might play in Wales. I also set out that there are some significant negative impacts that we potentially would have to consider as well. The situation in Scotland being that the tax system that they have and the choices that they've made mean that there will be a £100 million negative net impact on the Scottish budget, despite the fact that Scottish taxpayers are making £85 million greater tax effort. So, I think all of those things are important for us to consider.

But, in rejecting the proposals last week, I think what I was doing was setting out that we can't take a particular policy choice before we properly understand the implications. And, in response to one of the previous questions this afternoon, I said that we're working alongside HM Revenue & Customs to better understand that longitudinal data, which is coming forth now in respect of Scotland, to understand the behavioural impacts of different choices in respect of rates of income tax. What I was trying to set out last week was that we want to take a considered, evidence-based approach, which I think is the right thing to do.

In terms of the devolution of further tax powers, I agree with what I said previously and with what you've quoted today, which is that the system that we have isn't fit for purpose. But, I am seeking a meeting with the new Financial Secretary to the Treasury to discuss the issue further, and I hope to have that meeting shortly, and I'm more than happy to update colleagues following that meeting.