Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of current council tax guidance for the valuation of farm properties with outbuildings.
The Valuation Office Agency (VOA) publishes its guidance manual here: https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes. Practice Note 2, Appendix 2 refers. Technical experts are also available internally to provide support to VOA staff as required.
The VOA’s guidance is kept under review and updated when needed.