Sir, It's too soon to bury Sir Michael Lyons' report on local government reform ("Sir Michael bides his time on local government financing reform", April 12). But if his recommendations are to become reality, ministers must engage much more constructively from now on - and local business leaders will need to work together to implement proposals such as supplementary business rates.

The reaction to the Lyons Report was predictably negative. Ministers did not handle the launch well. They were too quick to reject some of his proposals. This gave the false impression that they had rejected the whole thing. Local government wanted Lyons to be more radical, and business leaders felt he had gone too far. Lyons understood this and went for an incremental approach, with some achievable wins first, and more difficult changes later.

With Sir Michael off to the BBC, it's now up to local and business leaders to push ahead with his reform agenda. They need to reach agreement on supplementary business rates - esential if Manchester and Birmingham are to deliver Metrolink Phase 3 and a modernised New Street Station.

But no more reviews, please. Lyons has given us the evidence and the case for reform. It's now time for us all to start delivering.