Council Tax

Sir Michael Lyons is currently conducting an independent inquiry to consider the case for changes to the present system of local government funding in England, including reform of council tax. I wrote to him, as I fear that he still thinks that council tax should be based on property values.
I did not have any strong feelings on the subject until the poll tax replaced the rates. At the time my two adult sons were living at home and they were required to pay. I thought that was fair as they used local services as much, if not more, than me and they certainly had more disposable income than me. I thought that it was only fair that they should pay their share.
I was rather disappointed when the government of the day rolled over in the face of protest from those who, for the first time, were required to pay their way. I understand that not everyone could afford it and perhaps appropriate adjustment in deserving cases was all that was required.
Now, however, we have the council tax. The amount for which you are liable to pay is based on the value of the property you own or rent and assumes that two people live in the property.
Therefore, two people living in a three-bedroomed house pay substantially more than two people living in a one-bedroomed flat, even though they make identical use of local services. Under this system my two sons were not legally required to contribute a penny for the local services they used. Meanwhile, our next-door neighbours, who were retired and living on a pension, were required to pay the same as me, even though the gap between their income and the council tax was getting smaller and smaller every year.
Someone please convince me that it is a fair tax, and please don't suggest that my neighbours should move out of the family home to somewhere smaller. I have no objection to paying council tax, even paying extra for those who can't afford to pay, but why can't it be based on income? The value of the property in which I live is no measure of how much I should or could pay.