Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 13 January 2026, to Question 103885, on Council tax: garden, what methodology is used when a garden is valued by the Valuation Office Agency as part of determining the value of the whole dwelling; and whether the size of the garden is material.

The Valuation Office Agency values properties, including their gardens, in line with legislation.