questionText: 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.
answerText: 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...
heading: Council Tax: Valuation