Thank you, Llywydd. As Members will know, we have debated this matter before. On 27 April, the Minister for Finance and Local Government responded to a debate on taxes and tourism making all of these similar points, and on 6 July, she responded to a motion to annul the legislation in question. It is clear that there is majority support within the Senedd for our change to criteria used to classify self-catering accommodation for local tax purposes. It's also clear that these changes are needed to help tackle the problems presented by the numbers of second homes and holiday lets in some communities. The changes also address a situation where letting a second property for just 10 weeks a year could result in the owner paying no local taxes.

On 2 March, more than 12 months before the changes take practical effect, we announced the outcome of our consultation around local taxes for second homes and self-catering accommodation. Since then, we have set out the Welsh Government's decision and the timing of changes. The legislation came into force on 14 June. The changes take effect from the start of April next year, when the new criteria will be used in assessment of self-catering properties for the non-domestic rating list undertaken by the Valuation Office Agency. On that at least, Janet Finch-Saunders is right. Compliance with the new criteria will not be assessed until after April 2023. An assessment is based on records for the 12 months before the date it relates to. That means that an assessment for a given date in 2023 will consider evidence from the equivalent date in 2022 onwards. This process is not new. In applying the new criteria, the VOA will not remove a self-catering property from the non-domestic rating list prior to the start of April next year.

In preparing the legislation, we took account of all the relevant timing considerations, including the pressing need to address the issues presented by the large number of second homes and holiday lets in some communities. We concluded that the announcement and publication of plans and legislation provided sufficient notice for local authorities, property owners and other stakeholders to prepare for the changes. The legislation was, of course, scrutinised by the Legislation, Justice and Constitution Committee, and its report did not raise any technical scrutiny points.

We've explained the reasons behind our decision to increase the letting criteria. The properties concerned will be classed as non-domestic only if they occupied for businesses purposes for the majority of the year. If they're let on a less frequent basis, they will be liable for council tax. This is about property owners making a fair contribution to the communities where they have homes or run businesses.

The Welsh Government recognises the strength of feeling amongst operators and has listened to representations from individual businesses and industry representatives. We recognise that some self-catering properties are restricted by planning conditions preventing permanent occupation as someone's main residence. An exception from a council tax premium is already provided for one type of planning condition, and we're currently consulting on legislation that will extend that exception to other planning conditions. Our intention is that any changes are brought into effect from April 2023, alongside the increased thresholds. 

We're currently consulting on revised guidance for local authorities on additional options that are available if self-catering properties restricted by planning conditions do not meet the thresholds. These options include discretion to reduce or remove the standard rate of council tax liability for certain properties where considered appropriate by the local authority. As part of the co-operation agreement with Plaid Cymru, we are taking immediate action to address the impact of second homes and unaffordable housing in communities across Wales, using the planning, property and taxation systems.

We recognise—[Interruption.] I'm just about to finish. We recognise that these are complex issues that require a multifaceted and integrated response. Changes to taxes alone will not provide the solution; that is why we are implementing a package of interventions. I ask Members to support the Government amendment today.