Work to reassess council tax levels in Wales should begin immediately to coincide with the merger of the 22 existing authorities into 10 super councils, an economist has warned.

Professor Gary Holtham, an expert on Welsh public finances,  told BBC Wales yesterday changes to council tax levels could not being until the reorganisation to implement the Silk Commission had taken place.

But he said ministers would have to begin the planning process soon with a view to implementing change before the end of the decade.