HMRC inspectors handed checklist to enter homes and count bedrooms or face fines

Agents from HMRC's Valuation Office Agency will visit properties across England armed with a checklist of 'value significant features' to determine whether homes fall within Labour's new mansion tax surcharge, which takes effect in April 2028. Properties worth more than £2m will be subject to an annual levy of at least £2,500, climbing to £7,500 for those valued above £5m. Homeowners who block inspectors from entering face a criminal offence carrying a fine of up to £200. Shadow chancellor Sir Mel Stride described the scheme as a 'tax on aspiration carried out through alarmingly authoritarian means.'

The checklist, obtained by the Conservatives under a Freedom of Information request, flags scenic views, conservatories, balconies, tennis courts, swimming pools, annexes, paddocks and gated estates as features that push up a home's taxable value.

Kevin Hollinrake, the Tory chairman, said: 'This is the sinister reality of Labour's secret council tax snooping plot laid bare.'

VOA head Jonathan Russell told MPs that officials will inspect homes with an 'indicative value of £1.5m' — well below the £2m threshold — to ensure nothing is missed.