The Government are completely focused on fulfilling our manifesto commitment to clamp down on irresponsible payment practices and support small businesses, which are impacted the most. We have a whole range of measures to tackle late payment, including the role of the Small Business Commissioner and the payment practices reporting duty. Minister Scully—the Minister for Small Business—has recently written to the top 18 accounting firms, asking them not only to pay their smaller suppliers promptly but to pass that message on to their large clients. I accept that publishing reform proposals is taking longer than originally hoped. Part of this reflects the need to focus our attention on the urgent response to the Covid-19 pandemic. I am sure that noble Lords on all sides of the House will understand this, but as soon as we can we will address this issue at pace.