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The Minister said that the Barnett formula is becoming less relevant to Scotland. That may be so, but does he recognise that it is deeply relevant to Wales? The committee of this House in relation to the Barnett formula, which I had the honour of chairing, was crystal clear: it is unfair. It should be changed, but the Government have set their face against that. I do not for the life of me understand why. It ought to be based on needs and not upon some mathematical formula being applied to a block grant system which has been out of date for 40 years.