Business Rate Supplements Bill

I was not going to speak to this amendment, but before I do so I declare my interests. I have been a councillor for more than 10 years, and I am also an accountant. I say that because I have received comments from accountants and the Institute of Chartered Accountants in England and Wales, of which I am a member. I am also a director of a number of companies that pay business rates. I have a question for the Minister that was sparked by the noble Baroness, Lady Hamwee. What would happen if the actual cost was lower than the estimate? Would a refund go back to business? If, for example, the estimate was £1.5 million and the business rate supplement was £300,000, there would be no vote because the figure was less than 30 per cent, but if the actual cost was only £1 million and therefore reduced by one-third, there probably should be a vote in that instance. If the figure were reduced by one-third, would a third of that go back to the businesses that had put in the £300,000 originally?