Thank you, Minister, for the statement. I don't want to be drawn into some debate as to which side of the border pays more or pays less; the question I want answered in this Chamber is: what side of the border has the fairest system and the system that is operated most effectively? Then the cost is unimportant, as long as people feel they're being fairly treated within the regime that exists.

We've heard that business rates are a key issue for businesses. It's one of the biggest costs that they face, and it's a key factor in the viability of these businesses. So, having a system that's as fair as possible is crucial. As the Minister said, we want to create a situation where it's fairer, greener and Wales is stronger as a result of the system that we put in place. So, there is an important role in regenerating the high street in terms of this debate, as well as, of course, tackling climate change and reducing carbon emissions. The one frustration I have, of course, is, as has already been expressed, that we've been discussing this issue for many years. I remember Mark Drakeford, when he was finance Minister, discussing the need to reform, and I very much hope, and I do take this statement at face value, that this is a statement of intent to move properly towards reform and to introduce the changes that many of us want to see.

The one note of disappointment in all of this is that, whilst there is clarity now that there will be reforms to non-domestic rates completed within four years—that's what I understand from the statement—there is talk of continuing to look at land value tax. Now, ideally I would have liked to see a more radical change happening over the next four years, and the introduction, or certainly going further towards the introduction, of a land value tax. So, I want to hear from the Minister what the timetable is in that regard. You talk of looking into that tax, doing more research and so on and so forth, but will there be a proposal on the table by the end of the four years, although it may not have been introduced, in terms of the broader reforms that many of us want to see?

The role of local government, as you recognised in your statement, is crucial; the capacity is the issue, of course. Are you confident that they have the capacity to play a full role in the co-production of these new proposals, but also when it comes to implementing or administrating any new requirements? We complain that many bodies funded by the Welsh Government are given lots of new duties and responsibilities but aren't always funded to deliver those in full. So, I would like an assurance that, if there are any additional requirements on local authorities, that the resource will be available.

The tribunal and the Valuation Office Agency, you mention them operating in a way that is more appropriate to Wales—that's great—and I would say that the Welsh Revenue Authority is a perfect example of the kind of culture we want to encourage. Unlike HMRC, which deals with problems once the problem arises, the whole culture and focus of the Welsh Revenue Authority ensures that the problems don't arise in the first instance. 

Now, I agree that we need more frequent revaluation, a more dynamic system that's better able to respond to and reflect changes in circumstances. You mentioned reforming the appeal process by 2023, and that's crucial of course, because one would anticipate that there would be a great deal of work that needed to be done by the time that revaluation has happened. But can you also give us an assurance that there will be sufficient capacity to deal with these appeals in a timely and transparent manner?