Diolch, Llywydd. I would just like to begin by correcting the Chair and the member of the committee. I did respond to the committee's correspondence, dated 16 November, with a letter on 20 November. We did have confirmation of receipt from the committee as well, so I'm not sure how that has not reached members of the committee.FootnoteLink 

But, just for clarity, I did say in writing that, although non-domestic rates policy is devolved, there are elements of the rating system that, in practice, operate across Wales and England. Valuation and, in turn, the initial processing of appeals, falls under this categorisation, and the Valuation Office Agency is the body responsible for those matters across Wales and England.

The Welsh Government's intention in addressing this matter was to achieve a collaborative approach with that of the UK Government. We have made frequent calls for communication and co-operation in reaching a consensus on a suitable approach. Unfortunately, this cohesive approach has not proven possible, and the Welsh Government wasn't sighted—as we've discussed—on the UK Government's intentions until announcements had been made. In addition, the sharing of relevant data from the VOA has been limited, adversely impacting appropriate and timely policy development for Wales.

Welsh policy on devolved matters is set in Wales, although it is also recognised that the interconnected nature of certain policy and operational matters across Wales and England means that, for the sake of certainty, it is sometimes better to adopt an aligned approach, and, in this instance, given the impact on businesses and other ratepayers in both Wales and England, and the fact that subsequent business support is linked to the passing of the Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Bill, an aligned approach better enables the use of financial levers that are, to a lesser extent, within the Welsh Government’s devolved arsenal. So, that summarises what I said to the committee over the weekend, which did respond to the concerns of the committee, so perhaps that should be better taken up with the clerk of the committee.

But I just would finish by saying that the non-domestic rates system provides vital revenue for funding local government services, and clarity over the appeal system ensures certainly for public finances and for ratepayers. And we've sought to offset the negative impacts of the pandemic through our package of business support, and market conditions relating to these appeals will be considered as part—