Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will set out the property attribute information HMRC Valuation Office seeks to collect during a site visit when undertaking a valuation of a dwelling for council tax.

The Valuation Office (VO) carries out property inspections to establish and record facts relating to property on a case by case basis. The same categories of property attribute information are collected for Council Tax purposes in England and Wales. Further information about the property attribute information held for Council Tax purposes is available in the published guidance: Property attribute data (PAD). Additional information may be sought from the taxpayer in line with section 27 of the Local Government Finance Act 1992.