There is a system called check, challenge, appeal that operates in England, which allows businesses to check the facts about their properties and view valuations before deciding whether to challenge the valuation. This seems to minimise uncertainty and ensure businesses reach a resolution quicker. It also reduces uncertainty for local authorities, who, of course, have to set aside money to cover potential appeals. So, I wonder whether you intend to bring forward such a system here in Wales.

Secondly, I wonder whether you could comment on the need to reform business rates in the tourism sector, with the likes of Airbnb and other businesses competing with those types of businesses, and also the likes of businesses, such as in my own constituency, where some operators own, for example, four self-catering units on one site, and they're competing against businesses that have far more self-catering units but scattered across a wide area and who pay no business rates at all, but they do pay council tax at a much lower rate. So, I wonder whether you could comment on the reform that's needed in the tourism sector in this regard, and I have written to you with a proposal from a constituent about a flat rate of 25 per cent across all tourism businesses, regardless of size.