The noble Lord makes a perfectly reasonable point. However, although you can appeal to the valuation tribunal on the valuation of the house, there is a risk that there would then be a cry that the value was no longer fair. Revaluations and appeals on business rates can sometimes take years to determine. I was pointing out that there are potential anomalies and the noble Lord makes a perfectly reasonable point. However, there is a risk of creating new industries and new administrative costs.
I should not, in this response to the debate, have gone into a new detailed point. I apologise to the Committee.