Council Tax: Valuation

Mrs. Spelman
To ask the Chancellor of the Exchequer what factors the Valuation Office Agency requires a bathroom in a dwelling to have to meet the bathroom classification under the council tax dwellinghouse coding system; and what classification is applied to a room with a toilet and sink only.

Ian Pearson
I refer the hon. Member to the Valuation Office Agency's Property Details Guide, which is available on its website at

www.voa.gov.uk