Written questions

Council Tax: Valuation

Lords · Question HL3482 · Tabled 14 Sep 2026 · Treasury · Official record

Answered 21 Sep 2026

Question

Asked by Lord Jamieson

To ask His Majesty's Government whether guidance has been issued to valuation officers from the HMRC Valuation Office regarding their behaviour during an internal inspection of a dwelling to gather property attribute data for a council tax valuation, incl

Answer

Answered by Lord Pitt-Watson, 21 Sep 2026

HMRC's Valuation Office does not publish guidance on property inspections for Council Tax purposes. However, staff undertaking property inspections are provided with guidance on professional conduct, which states that inspections should be carried out in ...