Council Tax (New Valuation Lists for England) Bill

That is an interesting view, but the valuation office notes, which are extensive, do not mention it. Sadly, the notes do not agree with the hon. Gentleman. Turning to the dwelling house codes, I took it from what the Minister of Communities and Local Government said earlier that the patio tax will be worked out in readiness for the revaluation. The new dwelling house codes include: number of bedrooms; number of floors; lowest floor level; conservatory type and area; outbuildings; and a new system to count the number of garage spaces and parking spaces. They include the introduction of new value significant codes, which in January 2005 were expanded to cover 66 different property features, such as: balconies; near a golf course; in a conservation area; large garden; large patio; roof terrace; sea views and views of hills or lakes; and gated estates. In other words, someone who has worked hard to manage and improve their home will be penalised and taxed more. The council tax of a low-paid agricultural worker living on their own in a modest home overlooking Lake Coniston will rocket. Pensioners who have retired to little bungalows by the sea had better watch out. Under new Labour, only the rich can afford to enjoy a view or a well-placed patio. The result is that the codes ensure that properties with these indicators are pushed into a higher council tax band. In short, the patio tax becomes a new window tax. As The Sunday Telegraph commented yesterday in its editorial entitled, ““Pay per view homes””,"““The plan will allow ministers to increase council tax with a minimum of Parliamentary debate. It is true that they have not found a way of taxing happiness directly. But just give them time—they will.””" We should be grateful for this important lesson in life under new Labour. As a gentle summer light caresses patios and plant pots around this sceptred isle, as hollyhocks and forget-me-nots bob in the warm breeze in this green and pleasant land, we should console ourselves with the thought that this is the clearest example of there being no such thing as a free view or a peaceful garden—all must be taxed and all pleasures must be stamped out. That is the logical conclusion for a Government who have selected Northern Ireland as a guinea pig, with so-called discrete capital values that would make the council tax more progressive and target social needs. In plain English, council tax bills in Northern Ireland will soar. It has been selected for yet another experiment that involves a variation in the council tax—the death tax, whereby deferred local tax bills will be paid by pensioners. Vulnerable people must either forfeit their children’s inheritance or face the prospect of bailiffs at the door. Only the Labour party could find ways to pursue poor people beyond the grave. The Local Government Chronicle has described revaluation as ““a ticking time bomb””. All that the Government have done is to wind up the clock and adjust the hands. Revaluation and re-banding will still have a devastating effect. A disaster postponed is not a disaster averted. What seems like clever politics now will seem like cowardice a few years down the road.