Council Tax (New Valuation Lists for England) Bill

My Lords, before the noble Baroness sits down, I notice that she mentioned my name two or three times. The point we were trying to make is that while we wholeheartedly agree with the Government that legislation is necessary—you have cancelled the revaluation and there has to be legislation to endorse that—all other things should be left until after the Lyons review. We made the point clearly in Committee that a revaluation may never be needed in its current form. I believe that it is politically unsustainable anyway. Any government would have a very great job in having a full-scale revaluation. There are other ways of doing it. The noble Baroness did not mention those issues at all. Why do the Government feel compelled at this stage to put in other things before the Lyons review rather than just cancelling the current revaluation and then waiting for the Lyons review, which we hope will give us answers we like? Perhaps the noble Baroness can clarify the position.