Council Tax (New Valuation Lists for England) Bill

I do not know whether I am having a dense moment, but I am finding this difficult to understand. It seems that we are in a position where a decision was made that we would have revaluation, and a decision has subsequently been made that we will not have revaluation. Not revaluing would have profound financial and economic effects, just as much as revaluing would have done. We seem to have a procedure where we are involved in the decision not to revalue but debarred from being involved in the decision to revalue. I find it difficult to understand why. I understand the procedures, but in practical terms, I find it difficult to understand why one is regarded as okay and part of the process and the other is regarded as finance and just untouchable. I would be grateful if the Minister could help me out.