Council Tax (New Valuation Lists for England) Bill

My hon. Friend, who has a huge knowledge of the subject, must be clairvoyant, because he has read my mind and anticipated my next point. A fifth reason to revalue an individual billing authority is because it contains either a large number of empty properties or, as my hon. Friend has said, a large number of properties that have been demolished. A large number of such properties tends to distort the lists and make them out of date, and my central theme this afternoon is that lists should be up to date because values should reflect the amount of tax paid. A sixth reason why the Secretary of State might want to instruct billing authorities to carry out revaluations is because the area contains a large number of second homes. As my hon. Friend the Member for Rayleigh (Mr. Francois) knows, because he and I served on the Committee that considered the Local Government Act 2003, it is now possible for local authorities to exercise their discretion and charge council tax on second homes by abolishing up to 90 per cent. of the rebate, which means that people pay almost full council tax. That has happened in Cotswold, where people pay nearly full council tax on their second homes. If there is a large number of second homes in a local authority area, it can cause distortion, which is another reason why the Secretary of State might want to order a revaluation. Perhaps the Minister will tell us how such revaluations will work. Indeed, I think that my hon. Friend the Member for Mole Valley will have the opportunity to sum up amendment No. 3, so perhaps he, too, will tell us how such revaluations will work. I am worried about the timing of the Secretary of State making an order because the amendment does not deal with timing. From when would the Secretary of State make an order and for how long would the listing agency have to compile the lists? If the lists were very out of date in the six categories that I have mentioned, the task would be much greater than that in authorities in which the lists are up to date—[Interruption.] I shall give way to my hon. Friend the Member for New Forest, West (Mr. Swayne), who no doubt has an excellent new angle.