Council Tax (New Valuation Lists for England) Bill

From my reading of the Sunday papers I understand that the Cotswolds are no longer what they used to be, because all sorts of fashionable people who own large properties in London, which are no doubt at the top of the band, have gone there and opened up little bistros. One perfectly reasonable answer for a person who is asset-rich but cash-poor, which is the situation of that lady, would be to allow her to roll up her council tax into the final estate. There is nothing inherently unreasonable about that notion, and it is worth examining.