Council Tax (New Valuation Lists for England) Bill

I am grateful to you for your guidance, Madam Deputy Speaker, but this just shows that no legislation stands in isolation from any other issue or from comparisons with what happens elsewhere. I suggest that there is a lot for us to learn from what happens in other places and that there are some innovative ideas to consider. If we are to go along with the Government on the proposal to delay the revaluation, dare I venture to suggest, Madam Deputy Speaker, that it only makes sense to consider the suggestions made by my hon. Friends and other hon. Members? A consensus across the House suggests that some people have not been well served by the council tax. A lot has been made of people on pensions, but they are not the only people on fixed incomes or the only ones who have faced difficulties. Of course, if we consider the number of people who do not pay council tax because of their fixed incomes, that takes away a tranche of the argument about revaluation, because revaluation is nonsense if no council tax is paid, so why worry about it? I venture to suggest, however, that some people are about to fall off the edge of benefits. It makes sense to ensure that we look at a system that has longevity. The council tax system, which was introduced by Conservative Members who suddenly seem to hate it, has had some longevity, but not enough. If we are to have stability in the system, we must take account of such things as how people deal with their benefits, how they build family income and how they deal with family expenditure. The idea proposed by Liberal Democrat Members does not provide all the answers. We have not heard how they would deal with people on fixed incomes if we were to adopt a local income tax system. We do not know how they would deal with the complexities of raising money throughout the country, maintain a democratic element in the system, or ensure that that system would address all the inequities about which we have heard. I would not throw out the idea entirely, however. The Lyons review should examine such a system. I do not want to go on and on about the Lyons review because we have already been told that the subject of the debate is quite narrow, but given that we are buying ourselves some time—that is the only way in which I can cope with the Bill—it would be sensible at least to consider the proposal. The system has inherent problems, and I think that the hon. Member for Somerton and Frome (Mr. Heath) acknowledges that, because he seems to be nodding at me. It would not deal with such matters as local accountability and people on fixed or low incomes. How would we ensure that such people would not have to pay more than they already do?