Gardens: Council Tax
The question
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.
Answered by Dan Tomlinson
Where 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, published online here.
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