To ask the Chancellor of the Exchequer whether the Valuation Office Agency has the (a) authority and (b) ability to conduct a council tax rebanding exercise without a formal council tax revaluation. (142352)

Listing officers of the Valuation Office Agency have a duty, under the Local Government Finance Act 1992, to compile and maintain council tax valuation lists. Maintaining valuation lists can include work to re-band properties individually, in relation to their market value as at 1 April 1991, where the existing entries are found to be incorrect, but does not extend to a partial or full revaluation which requires express statutory authority by secondary legislation.