Can I thank the Minister for opening this discussion? Plaid Cymru won’t be objecting to these regulations, but I did have a couple of questions that I’d like the Minister to address, if possible, given that I have an opportunity to raise them.

The new valuation and appeals system is heavily predicated on the new VOA digital platform. So, can I ask what consideration has been made of those whose access to the digital platform might be limited? I’m thinking particularly, but not necessarily only, of those who don’t have some key IT skills—but there are still connectivity issues relevant to some places—and those people, of course, whose disabilities might mean that it’s quite challenging for them to have access to that. In the same vein as well, what assurance can you give on the ability to process cases through the medium of Welsh? I think that we need assurances that that will be something that can be provided for those who require it.

Finally, the president of the Welsh Tribunals has recently recommended including the Valuation Tribunal for Wales within a reformed first-tier tribunal system. Now, if such a reform were to be implemented, what changes, if any, would need to be made to these proposals? Diolch.