Select Committee on Transport, Local Government and the Regions Fifteenth Report

Part 6: Council tax

42. Part 6 includes provisions for council tax revaluation and an increase in the number of bands. Clause 79 introduces a statutory revaluation cycle with valuation lists to be revalued at least every 10 years. The first new valuations are due to take place in April 2005 and come into force from April 2007. The introduction of the new council tax valuation must not be delayed beyond 2007.

43. Clause 80 introduces a power for the Secretary of State to change the number of valuation bands. The proposal to increase the number of bands was welcomed "in principle" by the Association of London Government, the Special Interest Group of Municipal Authorities and the County Councils Network.[55] We welcome Clause 80 and look forward to its use to increase the number of council tax bands.

55   Qq125-126 Back

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