Council Tax

I am very grateful to the Minister for giving way again and, as always, she is being most generous. My hon. Friend the Member for Mole Valley (Sir Paul Beresford) mentioned the cost of rebilling, and the Minister referred in part to that. Was any attempt made to consult and find out the rebilling cost before a decision was taken? How can she assert that the action was proportionate if Ministers did not know what the cost of rebilling would be, compared with what might be recovered?