Michael Howard will today promise that a Conservative government would not proceed with Labour's plans to revalue council tax.

Current payments are based on the 1991 housing market, and the Tories believe increasing property prices since then will mean that many homeowners will pay far more council tax after the revaluation.

The Conservative leader says Labour will use the overhaul to help fill an £8bn "black hole" in public finances.

The Conservatives will issue figures showing that a revaluation in Wales has led to an average rise in council tax bills of 9.1 per cent.