To ask Her Majesty's Government whether (a) garden sheds, (b) conservatories, (c) fish ponds, or (d) garden gnomes, within the curtilage of a domestic dwelling, are potentially taken into account by the Valuation Office Agency when assessing dwellings for council tax valuation and revaluation purposes. [HL3158]
Only features that form part of a dwelling are taken into account, and only where they are substantial enough to affect market value. Conservatories may do so, depending on their size and the materials used. Normal garden sheds, fish ponds and chattels, such as garden ornaments, usually do not, and are therefore not typically taken into account.