Written Question·Treasury·UIN 107997

Council Tax: Valuation

Tabled: 23 January 2026
Answered: 2 February 2026

Question

Sir James Cleverly

Conservative — Braintree

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency uses Value Significant Codes for council tax valuations, and whether it is planning to collect new Codes, for (a) England or (b) Wales.

Answer

Dan Tomlinson
The Valuation Office Agency uses Value Significant Codes for council tax valuations to indicate specific features that are likely to affect the value of a property either positively or negatively.