Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Valuation Office Agency's Council Tax: practice notes, Basis of Valuation- Valuation Assumptions, Section 4.3: Tenure, what estimate the Agency has made of the average difference between sale prices and council tax valuations.

The Valuation Office Agency values properties in line with legislation. It is not required to provide estimates relating to the difference between sales prices and Council Tax valuations to carry out this work.