Council Tax (New Valuation Lists for England) Bill

My hon. Friend is right and he displays yet again his intimate and profound knowledge of these matters, but I am not sure whether that takes us in the direction of localism or of national decision making. He poses a very fair question and I suspect that the answer could be found in either of the two options that I am just beginning to explore. We have touched on the tempting potential allure of local decision making in this context, but I am not sure that that necessarily determines the issue; I am worried about anomalies and relativities in a national context. If we are too quick to accept the local solution offered in the amendment tabled by my hon. Friend the Member for Mole Valley, there is a danger that even bigger distortions could be created. Once we allow too much local decision making in this crucial area of valuations and listings, we immediately lose control of the relativities that are so important to the whole process.