To ask the Secretary of State for Communities and Local Government what the (a) maximum and (b) minimum number of years of over-paid council tax is that should be refunded to local taxpayers when a council tax banding error has been identified by the Valuation Office Agency; and what guidance has been issued to local authorities on this matter. (323104)

I refer the hon. Member to the answers I gave to the hon. Member for Peterborough (Mr. Jackson) on 1 March 2010, Official Report, columns 952-53W. No guidance has been issued to local authorities on this matter.