Can John Healey deliver Burnham’s make-or-break devolution agenda? Instead, changing tax revenues kept by local leaders may need to be based on more than the size of local income, or how local income grows over time. A framework based on sharing a flat portion of income tax receipts generated locally could be volatile on a year-to-year basis and make local tax systems over-reliant on the wealth of higher income tax rate payers. Risks on the horizonA comprehensive devolution programme will likely take years and outlast Burnham or Healey. But local mayors might hope that, after thirty years of waiting to deliver on devolution, Healey is ready for the challenge.