Council Tax (New Valuation Lists for England) Bill

The hon. Gentleman seems to be arguing against council tax in principle, rather than merely opposing the revaluation. With what would he replace it if there were to be no revaluation at any time? Does he favour a completely different system, such as that recommended by the Liberal Democrats? What would he tell those involved in the Lyons review about how he would reconcile his concern about ability to pay with the need for councils to pay for services?