Business Rate Supplements Bill

I am sure the right hon. Gentleman agrees that one of the most important tenets of any tax, to make it as efficient as possible, is certainty. Presumably that was one of the issues when six years ago it was determined that BIDs would not go down the route of a levy on property owners. How much evidence is there on the certainty of property ownership? Often it will be difficult to get the money from offshore companies. In introducing the new clause, has he given any thought to how that problem can be overcome?