Thank you, Dirprwy Lywydd. We considered the legislative consent memorandum on the Non-Domestic Rating (Lists) (No.2) Bill in October last year, and our report was laid back in early November. Our report sets out some of the background to the Bill and highlights the previous Bills that did not progress in the UK Parliament for various reasons.

In our report, we've noted the Welsh Government’s assessment as to which clauses of the Bill require the Senedd’s consent and also noted the UK Government’s view that clause 1(1) and clause 2 also require consent, although we recognise that these provisions are ancillary in nature.

We also noted the Welsh Government’s reasons as to why, in its view, making provision for Wales in the Bill is appropriate. In doing so, we've acknowledged that modifying the functions of valuation officers of the Valuation Office Agency through an Act of the Senedd would require the consent of the Secretary of State. However, we are concerned that the Welsh Government has cited as part of its justification for consenting to the UK Bill reasons of 'coherence' and

'The interconnected nature of the Welsh and English systems for administering revaluations for rating purposes'.

I have listened carefully to the explanation and the reasons given by the Minister today. The committee did differ from that approach, because we do not consider that such justification would be appropriate.

As we have indicated previously during our consideration of statutory instrument consent memoranda and Standing Order 30C written statements, such justification, in our view, lacks credibility in the context of devolution. We, therefore, said that we would welcome clarification from the Welsh Government as to whether similar changes in the future would be made through a Welsh Bill, and we've had the Minister's comments today. Diolch, Dirprwy Lywydd.