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Written Question
Council Tax: Valuation
Thursday 11th December 2025

Asked by: Lord Pickles (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 14 May (HL7072), whether (1) garden sheds, (2) conservatories, (3) fish ponds, and (4) garden gnomes, within the curtilage of a domestic dwelling, are deemed to be a material consideration by the Valuation Office Agency when a property is valued for council tax in (1) England, and (2) Wales, including when valuing homes under the high value council tax surcharge.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Valuation Office Agency (VOA) are developing their approach to the targeted revaluation and will set out more details in due course, following the outcome of the Government's consultation.

In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.


Written Question
Council Tax: Valuation
Thursday 11th December 2025

Asked by: Lord Pickles (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government whether the high value council tax surcharge valuations by the Valuation Office Agency will include (1) drive-by site visits, or (2) site visits within the curtilage of the dwelling, by valuation staff.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Valuation Office Agency (VOA) are currently developing their approach to the targeted revaluation and will set out more details in due course, following the outcome of the Government's consultation.

In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.