Welsh ministers have moved to reassure council taxpayers following the conclusion of a revaluation and rebanding exercise.

The Valuation Office Agency has published the new council tax list for Wales in draft form, having completed its review for 2005.

Homeowners will now have a chance to inspect the valuation given to their properties.

And with house prices having risen strongly in parts of Wales over recent years, Cardiff's finance minister announced plans to assist households that have moved up two or more council tax bands.

Sue Essex said it had been necessary to conduct the review to ensure tax rates were based on up to date information.

"I want to reassure council taxpayers that revaluation in itself was not undertaken as a reason to increase council tax levels," she added.

"However it is logical that homes that have increased in value greater than the national average are more likely to move up the banding system."

The minister announced plans to "smooth the changes in council tax liability for all eligible households".

"It is our intention that eligible households will not pay more than a one-band increase in year one of the scheme and not more than a two band increase in year two," she said.

"We will shortly be discussing details of the proposed relief scheme with local authorities before embarking upon a consultation on the proposals."

Following the announcement, the Conservatives warned of "back door tax rises".

The party's leader in the Welsh assembly, Nick Bourne, said pensioners and middle income families would be particularly badly hit by the changes.

"Finance minister Sue Essex claimed this revaluation process was necessary and that there would be as many winners as losers. That is clearly not the case," he added.

"I expect that much more money will be collected in council tax from next year. The Welsh Assembly Government is raising taxes by the back door yet again."

The Welsh Local Government Association also expressed concern over the potential impact of the changes.

"We are calling for urgent discussions to examine the conclusions and consider whether further measures could be introduced to offset these increases," said WLGA leader Alex Aldridge.