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Lyons Inquiry : ウィキペディア英語版
Lyons Inquiry
The Lyons Inquiry was an independent inquiry into the form, function and funding of local government in England. Appointed jointly by the Chancellor of the Exchequer (Gordon Brown) and the Deputy Prime Minister (John Prescott) in the summer of 2004, Sir Michael Lyons produced several reports over the next 3 years, culminating in a final report on the future of local government published alongside the Chancellor's Budget in March 2007.
==Origins of the Inquiry==

While local government activities in England are financed from a variety of sources, including central government grant, the key local taxes since 1992 have been the uniform business rate (set centrally but collected locally) and council tax. Both are property taxes, based on the rental or resale value of a property at a given point in time.
The Local Government Act 2003〔name="LGA2003">(Local Government Act 2003 )〕 introduced a commitment to revalue all domestic properties in England and Wales, for the purposes of calculating council tax bills, by 2007. This would have been the first revaluation to take place since council tax was introduced in 1993.
Following that Act, the Government commissioned a Balance of Funding review,〔(Balance of Funding Review 2004 ), website〕 which reported with recommendations in July 2004.〔(Balance of Funding Review 2004 Final Report ), (pdf document)〕 At the same time, a House of Commons Select Committee conducted an inquiry into local government revenue, again reporting their conclusions in July 2004.〔(Office of the Deputy Prime Minister: Housing, Planning, Local Government and the Regions - Ninth Report ), Local Government Revenue.〕

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