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Council Tax (New Valuation Lists for England) Bill

The right hon. Gentleman rightly highlights that the existing framework provides for revaluation if a property’s value has materially changed and it has been sold. However, that does not apply if the property remains in the hands of the existing owner. That is one of the many inherent anomalies in a system which has prolonged gaps between regular revaluations, and one of the strong arguments in favour of a regular cycle of revaluation. I was therefore especially disappointed to hear the hon. Member for Brentwood and Ongar opposing the provision of such a regular cycle.