In July, The Mail on Sunday revealed that the Valuation Office Agency is compiling a database that will give all 23million homes in England one of 100 ‘dwelling house codes’, which are expected to form the basis of a council tax revaluation if Labour wins the next Election.
Middle-income families are likely to bear the brunt of any tax increases as the Government struggles to fill the black hole on its balance sheet caused by the recession.
The handbook, complete with audio commentary, sets out how inspectors can catch homeowners who have so-called ‘value significant’ features.
One exercise reads: ‘Your office has been informed the roofspace has been converted into a fourth bedroom. Your task is to establish whether existing details [for the house] require amendment.’
Another states that ‘information has been obtained’ about a house that has been ‘extended to include another living room and two new bedrooms with en suites. It also emerges that the house has a partial view of the mountains’.