To ask the Chancellor of the Exchequer what role the Valuation Office Agency plays in undertaking inheritance tax valuations. (176247)

The Valuation Office Agency provides advice to Her Majesty's Revenue and Customs in connection with inheritance tax through the provision of valuations of land, buildings, lordships of the manor, growing crops, live and dead farming stock, plant, machinery and fixtures. At the request of HMRC the VOA also undertakes negotiations with taxpayers or their agents to resolve any differences of opinion on valuation matters.

To ask the Chancellor of the Exchequer what the average capital value was of a domestic dwelling valued by the Valuation Office Agency for inheritance tax purposes, in each government office region area, in the last year for which figures are available. (176381)

This information could be obtained only at disproportionate cost.

To ask the Chancellor of the Exchequer how many homes the Valuation Office Agency valued for inheritance tax purposes in (a) England and (b) Wales in 2006-07. (176398)

This information could be obtained only at disproportionate cost.