---

Council Tax (New Valuation Lists for England) Bill

I am beginning to wonder whether I should do as was suggested earlier and give my speech all over again, because that might enable my hon. Friend to follow my argument. As I understand it, the system of valuation, revaluation and council tax banding gives two results. First, there is a distribution ladder within the banding system for redistribution of council tax itself. Secondly, the system is used to assess the ability to pay. I made it clear on Second Reading and very briefly today, in case I got stopped, that that would have to change and that it could be changed into a much fairer system that used Treasury figures on earnings and income tax paid within the billing authority areas.