Taking into account the very high number of responses to the consultation and the fact—probably hardly surprising—that the majority of those responses did not support the proposal to increase the percentage rate discretion, we were unclear why the approach was adopted in the regulations. In response, we were told that the Welsh Government has taken full account of all consultation responses, and that pursuing option 2, as it was described in the consultation, is a proportionate response in pursuit of the legitimate aim of furthering the Welsh Government’s commitments to reform. The committee is aware that our colleagues in the Local Government and Housing Committee have an inquiry on the policy merits—or otherwise—of what these regulations are seeking to achieve, and we look forward to that report.