Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what Valuation Office Agency guidance exists on the council tax offences of (a) refusing access to a valuation officer who has given notice as required of the exercise of the power of entry, (b) failing to give information about a house to a valuation who has served notice and (c) giving wrong or misleading information to a valuation officer who has served notice as required.

Guidance is set out in Section 1, Part 7 of the Valuation Office Agency (VOA) Council Tax manual: Council Tax Manual - Section 1: introduction and essential background - Guidance - GOV.UK