My Lords, in following my noble friend and in relation to the costs which he raised, there seem to be a couple of questions. First, what is the cost assumed to be nationally of any applications that would be made to the First-tier Tribunal and how many cases is it estimated will take place? My noble friend asked upon whom the cost would fall, but would that depend on the outcome of an application or just fall upon the relevant authority? If so, would that then become part of the new burdens doctrine and would it be funded by the department itself?
I have another question. What we are talking about here appears to be valuation for council tax purposes but what about, for example, the bedroom tax? It will presumably be necessary to inspect a property to see how many residents there are and what the position is in relation to allegedly spare rooms. There is already quite a lot of controversy, for example, about rooms adapted for disability purposes within a property. That would presumably require some kind of inspection. Is it proposed that there would have to be an application under these provisions for an inspection by a valuation officer or some other official to determine whether it is appropriate to levy the bedroom tax? I cannot quite remember the more dignified name that the Government choose to give it. Is the euphemism deployed the “supplementary room”?