Question to the HM Treasury:

To ask His Majesty's Government whether guidance has been issued to valuation officers from the HMRC Valuation Office regarding their behaviour during an internal inspection of a dwelling to gather property attribute data for a council tax valuation, including regarding whether they should take their shoes off if asked to do so by the householder.

HMRC's Valuation Office does not publish guidance on property inspections for Council Tax purposes. However, staff undertaking property inspections are provided with guidance on professional conduct, which states that inspections should be carried out in a tactful, courteous and respectful manner and that occupiers should be treated with consideration and respect.