Council Tax (New Valuation Lists for England) Bill

I appreciate that point. I thought of it myself when I was preparing for the debate last night. As the hon. Gentleman knows, the difference is caused by devolution, but the answer can be drawn out by considering what happened when the poll tax was introduced. The amendment would allow different valuations and bandings across boundaries in the same communities. In other words, the borders of Wales and England are well known and understood. Huge confusion was caused by the difference between one side of Narbonne avenue, which is in Lambeth, and the other side, which is in Wandsworth—I think that that was the boundary—and the danger of the amendment is that such boundaries would be drawn not just in communities and neighbourhoods, but along streets.