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The Budget

That is a very good question. We are considering that in the Northern Irish context as part of a consultation—in our coalition agreement we committed to carry out a consultation on rebalancing the Northern Irish economy, and the matter was put on the agenda there. We have made no decisions and no commitment to devolve corporation tax to Northern Ireland, but as part of a consultation, we think it is important to listen to questions on that. Following the Holtham commission report, there is potential in our debate on Wales to look at whether there is a demand for devolution of tax powers, as we are doing in Scotland at the moment through the Scotland Bill. If there is a consensus in the Welsh Assembly to take such matters forward, as we said in the Budget and as I have said before, I am happy to continue to have a conversation about the devolution of tax powers to the Assembly. The specific issue in Northern Ireland, as the right hon. Gentleman knows, is the land border with the Republic of Ireland. That is why the question has been put on the agenda in Northern Ireland. Clearly that circumstance does not apply to Wales.