Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 4 December 2025, to Question 95399, on Council tax: valuation, what was the evidential basis and sources used to estimate the 1% figure.

The sources used to calculate the number of properties impacted are set out in the published costings document: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf