The number of dwellings recorded as (a) having a value significant code (VSC) of WK was 72,244 as at 2 September 2009, which represents 0.3 per cent. of all dwellings in council tax valuation lists in England and Wales. No specific recording is made of (b) a ‘reputational risk’. Where a value significant feature is to be recorded that is not covered by any of the other VSCs, it is given a WK code. The number of dwellings with each VSC is available in both the disclosure log on the Valuation Office Agency's website at
and the Library of the House.