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.

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.