HMRC valuers can photograph a home from the street without the owner's permission when deciding whether it is liable for the new mansion tax. A Treasury minister confirmed the position in a written parliamentary answer, and The Times reported on 10 November that valuers have been advised how to photograph homes without the owner's knowledge. The key distinction is where the camera is: no permission is needed from the public highway, but permission is required inside the property boundary.

The disclosure, splashed across the front page of The Times on 11 November under the headline "HMRC to snoop on £2m homes", lands ahead of the introduction of the levy, officially the High Value Council Tax Surcharge, in April 2028. It applies to homes in England worth £2 million or more, and the government expects it to affect around 150,000 properties and raise £430 million, according to The Sun.

What the minister confirmed

Conservative MP David Simmonds asked what guidance the Valuation Office, part of HMRC, gives its officers on taking and keeping photographs outside and inside homes for council tax purposes. Treasury minister James Murray answered on 5 November, and the answer is published on the UK Parliament website.

Mr Murray said HMRC guidance tells Valuation Office caseworkers that internal and external photographs are "an important part of a property survey". He added: "Where photographs are taken from within the property boundary, the occupier's permission must be obtained. Permission is not required for photographs taken from the public highway." Photographs that form part of council tax casework are kept in line with the Valuation Office's information retention schedules.

That means an inspector standing on a public road can take a picture of a house and its frontage without asking. The same inspector cannot walk into the garden or driveway and take photographs without the occupier's consent, and cannot enter the property itself without permission.

What the mansion tax will charge

The surcharge will be charged on top of existing council tax, and only on the owner, not the occupier. Annual charges will range from £2,500 for homes worth between £2 million and £2.5 million, rising to £7,500 for homes worth more than £5 million. The levy is based on a home's value, not its size or style, so three-bedroom houses, terraced houses, flats and bungalows could all fall within its scope if they meet the £2 million threshold.

To work out whether a home is liable, valuers may use property records, photographs, survey information, details of alterations, aerial images and online street-view imagery. The photography guidance was written for existing council tax inspections rather than specifically for the new levy, but it is the guidance valuers will rely on as they build the valuation list.

Households are expected to receive draft tax bands in autumn 2027 and will be able to challenge them before the first bills are issued in March 2028. Properties will then be revalued every five years. The Sun reports that an estimated 75,000 properties sit just below the £2 million threshold, where disputes over valuations are most likely.

The political reaction

The Conservatives have branded the guidance for tax inspectors a "snoopers' charter". Shadow housing secretary Katie Lam said: "Labour's tax inspectors are being given free rein to snoop on people's homes, photograph their gardens and feed that information into property valuations — all without people's permission."

The government says the valuation approach is well established and that most properties are assessed without a visit. A government spokesman said: "HMRC's approach is well-established and already used to ensure fair and accurate banding for millions of homes for council tax. In most cases, properties are valued without the need for a visit." The spokesman added that the surcharge "addresses a longstanding unfairness where a Band D home in Darlington pays more in council tax than a £10m mansion in Mayfair and will apply to less than 1 per cent of properties in England."

Frequently asked questions

Can HMRC photograph my home without permission? From a public road, yes. Permission is not required for photographs taken from the public highway, but it is required for photographs taken from within your property boundary, including your garden and drive.

When does the mansion tax start? The High Value Council Tax Surcharge starts in April 2028 for homes in England worth £2 million or more. Draft bands are expected in autumn 2027 and the first bills in March 2028.

How much will the mansion tax cost? Between £2,500 and £7,500 a year, depending on the property's value, on top of existing council tax.