Local Government Finance

I congratulate the hon. Gentleman on Saturday's result, because I would not want to see Wigan go down. If that prevents West Ham from getting into Europe, however, we will have to have a conversation outside. The key test that we want to apply is to determine whether a system is fair, transparent and open. However, the amount of ring-fencing that exists at the moment militates against such a system. Unfortunately, the methodology that underpins the settlement does nothing to reassure anyone about fairness or transparency.