Council Tax (New Valuation Lists for England) Bill

I am grateful to the hon. Gentleman for giving way. When valuations in the current valuation list for council tax are defended, a precise valuation based on purchase prices in the early part of the 1990s is used. Does the hon. Gentleman agree that there is no difference in effect between a revaluation before bands have been set in stone and a revaluation when bands have been agreed, which was the situation before the current valuation list?