Business Rate Supplements Bill

I am grateful to the hon. Gentleman for his generosity in giving way. Does he not recognise that I and the Government are also concerned about the scale of the backdated liabilities? We announced in the pre-Budget report that we would allow backdated liabilities from previous years to be spread over a full eight years, so that backdated tax liabilities that are due from those businesses can be made more manageable and less likely to tip companies over the edge, particularly at this difficult time.