Diolch, Llywydd. I move the motion. I am very grateful to both the Legislation, Justice and Constitution Committee and the Economy, Trade and Rural Affairs Committee for considering and reporting on the memorandum. Neither committee identified an impediment to the Senedd agreeing to the legislative consent motion. I note the helpful points raised by both committees, and I've written to Members prior to today's debate providing clarification on the matters that were raised. 

The UK Government introduced the Rating (Coronavirus) and Directors Disqualifications (Dissolved Companies) Bill on 12 May to provide that matters attributable to COVID-19 could not be considered for the purpose of non-domestic rates appeals citing a material change of circumstances. Provisions in the Bill applying to Wales will prevent such appeals, both prospectively and retrospectively, with immediate effect from the date of Royal Assent. On 1 November, I laid the Valuation for Rating (Wales) (Coronavirus) Regulations 2021, which commenced later that day. Those regulations have the effect of prospectively preventing material change of circumstances appeals citing COVID-19 related matters. The Bill acts as a suitable vehicle to prevent such appeals, both prospectively and retrospectively. The provisions in the Bill supersede the regulations, and I intend to revoke the regulations, following the passage of the Bill, to ensure legislative clarity. The primary reason for limiting appeals of this kind is that the wider economic impact of the COVID-19 pandemic will be considered as part of the next non-domestic rates revaluation in April 2023. In the interim, the Welsh Government has provided an extensive package of support to businesses and other rate payers to help them through the pandemic.

The Bill also provides clarity for rate payers in Wales during these uncertain times. I believe these provisions fall within the legislative competence of this Senedd. However, I am content that these provisions should be made in a UK Bill. There is an imminent risk to public finances that requires expedient action to clarify the situation. This could not be effected through primary legislation in this Senedd within the required timescale. This is a short Bill to effect a change that provides certainty within the non-domestic rating appeal system and for local government funding in Wales, and I ask the Senedd to approve this legislative consent motion.