I remind Mr Burnett that the position that we have taken on the 2023 revaluation is the same as that taken by the United Kingdom Government; it also has broad support from the Federation of Small Businesses. Of course, there are considerations for us in the period before the budget with regard to support for businesses, and we are considering those prudently. Like all aspects of the support that we are considering as a Government, those considerations are dependent on the financial position that is available to us.

I urge Mr Burnett to relay his points and any ideas that he has to me and I will consider them in good faith. However, I emphasise the position that the Scottish Retail Consortium has also highlighted: there is a cliff edge coming, not just with the end of furlough, but at the end of this financial year when it comes to business rates.

I wish to work with all members of the Parliament to urge the UK Government to take action to create the Barnett consequentials to support business rates in the next financial year in the way that we have been able to do together during this financial year.