To ask the Chancellor of the Exchequer how much the Valuation Office Agency spent on (a) champagne and wine and (b) alcohol in the last year for which audited figures are available. (158066)

Costs attributable to (a) and (b) are minimal because the Valuation Office Agency's policy is that alcohol should not normally be provided for internal conferences or for external events. They are not recorded separately and could be obtained only at disproportionate cost and time.