Council Tax (New Valuation Lists for England) Bill

That is exactly the point that I was trying to make, and I am grateful to my hon. Friend for supporting me. He is absolutely right. The sustainable communities programme will lead to massive changes in certain areas, dramatically increasing the need for revaluation. The Government say that they are fully committed to that growth agenda. In the light of that, the ability of authorities to appeal to the Secretary of State for local revaluation has considerable relevance.