Mansion tax inspectors are being trained to photograph properties from public highways to determine whether they will be liable for the new High Value Council Tax Surcharge, even if homeowners object, according to guidance obtained under Freedom of Information laws and reported by The Times. From April 2028, the annual levy of between £2,500 and £7,500 will apply to properties valued at more than £2million, following its introduction by Rachel Reeves in the 2025 Budget. The tax is expected to affect approximately 150,000 homes, with new valuations happening every five years.
The Valuation Office Agency, which assesses property values for council tax purposes in England and Wales, is conducting a targeted exercise to identify which properties will be liable. According to the Freedom of Information document, inspectors will collect information by visiting homes to take notes and photographs of external features, including details of alterations, extensions, overall condition, survey data and lease information. Internal and external photographs are described as essential, particularly where areas are in question or alterations have been made. If inspectors wish to enter a property, they must obtain the homeowner's permission, and any refusal must be recorded in their notes, potentially escalated to the inspector's manager.
The guidance has drawn criticism from property professionals and politicians. Guy Meacock, director of buying agents Prime Purchase, said the approach would be highly contentious and likely to meet with strong resistance, noting that the British value privacy. James Nightingall of property search company HomeFinder AI told This is Money that sending officials to photograph homes without approval was surreal and an invasion of privacy. The Conservatives have called the guidance a 'snoopers' charter'. Katie Lam MP, Tory housing spokesman, told This is Money the policy was a total invasion of privacy and showed disregard for homeowners' rights.
The government said the Valuation Office Agency's approach was well-established and already used for council tax banding millions of homes, noting most cases would not require a visit. HM Revenue & Customs told This is Money inspectors would respect individuals and that inspections were about ensuring correct valuations to collect the right tax. The government also noted the surcharge would apply to less than 1 per cent of properties in England. Households will learn their draft tax band in autumn 2027 and can challenge decisions before first bills are issued from March 2028.
For homeowners, the new levy means that owning a property worth over £2million will result in annual charges of £2,500 to £7,500 from April 2028, with inspectors able to photograph exteriors from public land to verify property values without homeowner consent.