Written question asked by Paul Holmes (Conservative) on Tuesday, 6 January 2026, in the House of Commons. It was due for an answer on Thursday, 8 January 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 14 January 2026 on behalf of the Treasury.
Council Tax: Valuation
- Question
-
To ask the Chancellor of the Exchequer, what methodology does the Valuation Office Agency use to calculate the difference in a dwelling’s sale price and its assessed council tax valuation value for leasehold properties with less than a 99 year lease.
- Answer
-
I refer the hon member to the answer on UIN 99866, tabled on 15 December 2025.
The Valuation Office Agency values all domestic properties on the same basis and in line with legislation. Council Tax valuations are based on the value a property, offered for sale in an open market, could have been expected to meet at the antecedent valuation date (AVD), which in England is 1 April 1991 and in Wales, 1 April 2005.
Secondary information
- Type
- Written question
- Reference
- 103443
- Session
- 2024-26
- Related items
- Subjects
- Council tax Leasehold Valuation
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2026-01-19 16:29:47 +0000
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/103443
- In Indexing
- http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/103443
- In Solr
- https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/103443