Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 23 June 2026, to Question 10763, on Council tax: valuation, if she will place in the Library a copy of HMRC Valuation Office’s guidance on (a) site visits, and (b) requests for information, for council tax valuations.

HMRC’s Valuation Office does not publish guidance on inspections or requests for information for Council Tax purposes. Each property is considered on a case-by-case basis to determine its Council Tax band. Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992. An inspection may be carried out, though this is not usually required.