Council Tax (New Valuation Lists for England) Bill

The hon. Gentleman makes an important point, but if he examines those subsections carefully, he will find that, unlike his belief, they are not closely connected. I was about to concur largely with the right hon. Member for Skipton and Ripon about making council tax work. That is an important element that we need to consider when we examine revaluation. Much of the debate has been about bands, including whether we need new bands at the top or at the bottom, whether we should retain existing bands and whether revaluation, which would reband properties, leads to higher council tax. Hon. Members have commented on the fact that, unlike in Wales, rebanding in England could be revenue neutral, if one provided for circumstances in which that could be achieved.