Council Tax (New Valuation Lists for England) Bill

My hon. Friend was making an interesting point about the possibility of revenue neutrality of revaluation in principle. Does he accept that the introduction of the council tax in 1992, with the bands and proportion of total revenue that it raised, instituted the gearing effect about which we have heard this evening? Is he aware of methods by which the gearing effect could be neutralised, in terms of the order in which council tax is determined as a result of the council’s budget-setting process. Will he urge the Lyons inquiry to consider that, along with the question of revaluation?