Whether a property has an outbuilding, or any other property attribute, was initially gathered from the Valuation Office Agency’s paper-based records as they were digitised. This information will continue to be collected, as circumstances allow, for new or altered properties as part of the on-going statutory responsibility to maintain current council tax valuation lists. For the Welsh council tax revaluation, property attribute data had not been digitised, and paper-based records were relied upon.
As at 3 January 2007, of the 21,849,763 dwellings in England the Valuation Office Agency has recorded (a) 19,426,111 with one bathroom and (b) 2,321,927 with two or more bathrooms. The records will, correctly, not show an entry under number of bathrooms in either of these headings in such cases as unmodernised properties where there is no separate bathroom or where facilities are shared amongst occupiers (e.g. certain types of bedsit)