§ Jim Knight
To ask the Deputy Prime Minister if he will review the way in which the Valuation Office Agency assesses mobile homes for council tax purposes. 
§ Mr. Raynsford
Mobile homes are not in themselves subject to council tax, but liability may arise in respect of the land on which the mobile home stands. Most mobile homes pitches which are subject to council tax are rated at band A. The 2001 White Paper "Strong Local Leadership—Quality Public Services" recognised that council tax bands are not fine grained enough to reflect differences in value at the bottom end of the property market and noted the concerns of mobile home owners about this. This issue has been further considered by his Balance of Funding Review. The Government have 1141W announced that work on a council tax revaluation will start in 2005, with council tax bills based on updated property values issuing in 2007.
Ahead of revaluation the Government will listen to the views of taxpayers and local authorities about council tax bands to help inform the Office of the Deputy Prime Minister's decisions on future band structure.