HC Deb 04 July 2002 vol 388 c562W
Mr. Letwin

To ask the Deputy Prime Minister what assessment he has made of the impact upon home purchasers of the practice of district valuers reviewing the effect of improvements on value only after a sale takes place. [64375]

Mr. Raynsford

Dwellings are only revalued following improvements when the property is subsequently sold. This is so that people are not deterred from improving their home because their council tax might increase. The reassessment may lead to a property being moved to a higher council tax band. However, this is not always the case. No assessment has been made of the impact upon home purchaser.