Council Tax (New Valuation Lists for England) Bill

I recognise the experience that my noble friend brings to this debate and the reality of what he has described. I cannot comment on the possibility of an annual review. It may be one of the options to emerge in the debate. However, it would be a huge burden for the Valuation Office Agency to carry despite digitalisation. There would be implications for the amount of work done, the costs and a lot else besides and I would be interested in the view of the VOA on that. I take note of what my noble friend said and I am grateful for his contribution to the debate.