Council Tax (New Valuation Lists for England) Bill

I am interested in the direction that this conversation is taking. Is my right hon. Friend aware that the Minister recently said that property-based taxes were introduced at a time when services—such as water, electricity and sewerage services—were based on property, while services today, including education and social services, are based on people? Do the Minister’s comments suggest that the reason for the delayed revaluation might be that, in the minds of Ministers, there might not be any need for a property tax in future?