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Council Tax (New Valuation Lists for England) Bill

Revaluation is a classic example of something that lasts longer than one expects. That often applies, although not necessarily to a pint of beer. We should consider the history of revaluation because it has always been a problem in this country. The official Opposition’s reasoned amendment decries the fact that Second Reading would merely delay rather than cancel council tax revaluation. We have a mixed and often unfortunate history of revaluation being delayed for too long. I am pleased that the Bill provides for a delay—I shall explain the reason shortly—but I urge my hon. Friend the Minister for Local Government and the Department not to delay for too long. The Rating and Valuation Act 1925 provided for five-yearly revaluations of properties for rating purposes in England and Wales, but they kept getting postponed. A revaluation was managed nine years later in 1934 and one was due to start in 1938 but was postponed for two years. Of course, in 1939, the war began and one could not conduct a revaluation during a war, especially as so many properties no longer existed. However, we were back on track with the Local Government Act 1948 and revaluation was supposed to take place in April 1952. As the Library points out, that was rather ambitious and it was postponed until 1953 by ministerial order. The provisions in the Bill for ministerial order to delay revaluations should not therefore surprise hon. Members. It has been done in the past. The 1956 revaluation was partial because residential property was assessed—believe it or not—on its value in 1939, before the second world war.