Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data HM Revenue and Customs holds on the house prices of second homes.

The VOA has a statutory duty to maintain the Council Tax lists in England and Wales by assessing the value of a domestic property and placing them in a Council Tax band. Whether a domestic property is a taxpayer’s second home is not considered during this process. The VOA obtains sales data to assist in their functions, but this data does not distinguish between whether a purchase is of a second home or not.