Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 11 December 2025, to Question HL12434, on Council tax: valuation, whether each of the property attributes in Question HL12434, are or were taken into account as a material consideration by the Valuation Office Agency during their valuations for the current council tax revaluation in Wales.

The variables used to determine valuations for the Council Tax revaluation in Wales include property attributes, locations and sales details. More detailed information on these variables can be found in the Valuation Office Agency’s model specification document.