Minister, I would like to ask for a Welsh Government statement regarding the ability to challenge expected occupancy thresholds for self-catering accommodation during the COVID-19 pandemic. As we all know, during the pandemic, COVID-19 regulations meant that, by law, self-catering businesses were not able to reach the required advertised rates of being listed for 140 nights per year. As chair of the Senedd's tourism cross-party group, I've had members of the sector contacting me regarding the Welsh Government not granting any sort of challenge to this occupancy rate, despite other Governments across the UK allowing this to happen. So, as a consequence, we now have the Valuation Office Agency alerting businesses that, in previous years, they failed to reach the threshold, despite this being impossible for them to do due to the law, and now their non-domestic rating status is under review and, indeed, is likely to be lost for many of these businesses. This, of course, will lead to genuine businesses being reclassified as residential properties, with them then facing a backdated council tax bill for the last three years, which could be quite substantial for them, with many of them potentially having to close, with jobs being lost and other unintended consequences. Now, it's only right that there is the ability for these businesses to challenge this process because they weren't able to be open during those times. So, I'd like a statement on that position. Thanks.