The Government has given approval for the preparation of legislation which will modernise the valuation code, enable a revaluation of all rateable properties to be carried out and make the system more transparent to ratepayers and rating authorities. It is intended to make the legislation as user-friendly as possible. There will, for example, be an improved appeals system. The parliamentary draftsman is currently finalising a draft which will be brought to Government as soon as the work is completed. The Government will consider the rateable status of bed and breakfast accommodation at that time.