The government's council tax inspectors have been handed a checklist of features—including scenic views, driveways, and swimming pools—to identify homes liable for the new mansion tax, a policy confirmed by Rachel Reeves before her removal as Chancellor and now set to be overseen by Labour Party leader Andy Burnham.
Checklist details emerge
According to The Telegraph, valuation agents from the Valuation Office Agency (VOA) will use a list of “value significant features” when assessing properties in England's top council tax bands. The checklist includes whether a house is set in scenic surroundings, has a conservatory, the number of parking spaces, the number of bathrooms, a gated estate, an annex, a swimming pool, a paddock, a roof terrace, a balcony, or a garden where not usual. It also covers the number of bedrooms.
Jonathan Russell, head of the VOA, told MPs that valuation professionals will “probably look at houses that have an indicative value of £1.5million just to make sure we’re not missing anything” before the policy kicks in under Makerfield MP Mr Burnham in 2028.
Policy timeline and scope
Ms Reeves announced that from April 2028, residential homes in England worth more than £2 million will be hit with an annual surcharge. The homes affected will be identified using third-party data and public information. To introduce the tax, officials will need to assess homes in England’s top council tax bands, which are currently tracked by the VOA.
The checklist also includes a view over fields or a golf course, according to The Telegraph. HMRC agents will look at the number of bedrooms and bathrooms, how many parking spaces there are, and whether it has a conservatory.
Political reaction
Sir Mel Stride, the Conservative Party shadow chancellor, said: “Labour’s plan to tax bedrooms, bathrooms and balconies confirms they will stop at nothing in their search for new ways to squeeze families for more cash.”
Mr Stride added: “They are more than happy to invade the privacy of people’s homes if it means they can take more money from hardworking people. This is another Labour tax on aspiration, carried out through alarmingly authoritarian means. The Conservatives will resist these plans and fight to keep tax on the family home down.”
The policy is scheduled to take effect in April 2028, with the VOA expected to begin its assessment process ahead of that date, using the new checklist to ensure no high-value properties are missed.
