Council Tax (New Valuation Lists for England) Bill

I congratulate my hon. Friend the Member for Mole Valley (Sir Paul Beresford) on tabling the amendment. I also declare an interest: as many hon. Members know, I am a county councillor. [Hon. Members: ““Hear, hear.””] Thank you very much. I am also the finance spokesman for Northamptonshire county council, which is currently battling a very difficult budget. Let us get this out of the way, straight away—I believe that if we have a property tax, we must have a revaluation. I said that during the election and hope that I have not offended my hon. Friends on the Front Bench. That is my view and I have retained it. Amendment No. 3 is a way of ensuring revaluation, where local authorities think it necessary. Giving local authorities greater autonomy in that respect is a laudable objective.