The simplest reform of the council tax system would be to set the
valuation bands on a per-local authority basis, with each band containing
as near as possible to one eighth of the properties in the authority's
area.  After all, the council tax level is set on a per-local authority
basis.  In Sheffield, this would result in the following banding:

Band Percentile Number of       Range of        Council Tax
                Properties       Values          2001/2002
  A   0.0-12.5   25,000     ` 0,000 - & 8,000    6v =  `360
  B  12.5-25.0   25,000     ` 8,001 - &16,000    7v =  `420
  C  25.0-37.5   25,000     `16,001 - &24,000    8v =  `480
  D  37.5-50.0   25,000     `24,001 - &32,000    9v =  `540
  E  50.0-62.5   25,000     `32,001 - `40,000   11v =  `660
  F  62.5-75.0   25,000     `40,001 - `52,000   13v =  `780
  G  75.0-87.5   25,000     `52,001 - `90,000   15v =  `900
  H  87.5-100    25,000     `90,001 upwards     18v = `1080
                200,000
                approx.

The valuation figures are hopelessly out of date, so in addition, there
should be regular revaluations, at least once a decade.  The property I
occupy has doubled in value in the ten years I've lived in it, which moves
it up three bands, but relative to other properties, it is still in the
same place.

These figures are fairly approximate, but the proportions are broadly
correct.  The Council Tax figures in the above table are only an
explanatory guide, the figures probably do not raise the same amount as
the current system.