questionText: To ask the Chancellor of the Exchequer, what is the practice of the HMRC Valuation Office / Valuation Office Agency on valuing houseboats which are permanently moored for council tax.
answerText: The Valuation Office Agency values properties for Council Tax in line with established practice set out in its published guidance. The approach to valuing houseboats and permanent moorings is set out in the Council Tax Manual, Practice Note 7 (section 4.4...
heading: Houseboats: Council Tax