My perusal of the Act has not elicited that information, but I guess that, sadly, the reference is a general one. Section 21 states:"““Commissioners of Inland Revenue shall . . . carry out valuations of dwellings in England and Wales””."
We can infer a national approach from that provision, but section 22 states:"““In accordance with this Chapter, the listing officer for a billing authority shall compile, and then maintain, a list for the authority (to be called its valuation list).””"
There is therefore a trickle-down from the national approach with which the commissioners are taxed to the local level, so we are getting into the nitty-gritty of the amendment and the Bill. The 1992 Act provides the infrastructure for the Bill and the amendment.
Council Tax (New Valuation Lists for England) Bill
Proceeding contribution from
Eric Forth
(Conservative)
in the House of Commons on Thursday, 1 December 2005.
It occurred during Debate on bills on Council Tax (New Valuation Lists for England) Bill.
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Reference
440 c455 
Session
2005-06
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House of Commons chamber
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2024-04-21 11:47:04 +0100
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