Written Question·Treasury·UIN 118192
Gardens: Council Tax
Tabled: 5 March 2026
Answered: 13 March 2026
Question
Sir James Cleverly
Conservative — Braintree
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 February 2026, to Question 108650, on Gardens: Council tax, whether there is internal guidance on how gardens are valued for council tax, other than prevailing legislation.
Answer
Dan TomlinsonWhere a dwelling includes a garden, then this will be reflected in the valuation subject to the legislative framework. The Valuation Office Agency’s internal guidance on when gardens are included in the valuation can be found in the Council Tax Manual, pu...
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