My hon. Friend is making an excellent point. Before he moves on from business rates, does he agree that we inherited with the terrible deficit from the last Government a huge backlog of appeals against business rate decisions in the Valuation Office Agency? That continues to be a problem. Will he join me in urging the Treasury to do everything it can to clear that backlog, and to recognise that that shows that there is a real issue with the valuation and revaluation process?