I thank the cabinet secretary for advance sight of the statement on the financial settlement. Given that he said in the statement that the revaluation of business rates will be delayed until 2017, I would be grateful if he could confirm the following. First, who specifically was consulted on that decision? Secondly, why has there been no public consultation in advance of the decision being taken? Finally, why has it taken the cabinet secretary 11 months to launch the business rates review consultation, which last December he promised would follow “shortly”?