Business Rates

It is kind of the Minister to allow me to intervene. Does she understand that the Valuation Office Agency legislation in 1998 led to desktop revaluations? The hon. Member for Liverpool, Riverside (Mrs. Ellman) made a good point. One of the major problems underlying retrospective revaluation for ports is that it is a desktop revaluation and, although all the ports have been encouraged to appeal, it will cause untold damage to business because that revaluation process is theoretical. When revaluation took place in Wales—a pilot that was not followed through—it was not budget neutral and more revaluation led to more people having their tax increased than those benefiting from a reduction.