Council Tax (New Valuation Lists for England) Bill

I hear my hon. Friend’s argument for postponement—I do not agree with it—but I do not understand the argument for deleting the provision for a 10-yearly cycle for revaluation. That was the subject of Government consultation in 1999–2000 and was the subject of a White Paper, which set out a commitment to a 10-year revaluation. As far as I know, Sir Michael Lyons has not been asked to comment on whether that revaluation cycle should change. I simply do not understand the Minister’s logic for cancelling a provision for regulation revaluations.