Written Question·Treasury·UIN 103885
Gardens: Council Tax
Tabled: 7 January 2026
Answered: 13 January 2026
Question
Paul Holmes
Conservative — Hamble Valley
To ask the Chancellor of the Exchequer, how does the Valuation Office estimate the value of a garden when valuing a dwelling for council tax in (a) England and (b) Wales.
Answer
Dan TomlinsonGardens are not valued separately or in isolation for Council Tax. They are reflected within a property’s overall Council Tax assessment.