There's an interesting piece in the Telegraph that purports to show exactly how "living in a quiet road or cul-de-sac; near to convenient public transport; garden; patio; roof terrace; balcony; sea or hill views; near a field or golf course; conservatory; double glazing; and number of bedrooms, bathrooms, garage spaces and parking spaces" might cost you money in a council tax reappraisal.

Special codes have been created to log the inspections of homes - including physical "internal inspections made from within the curtilage of a property".

These codes are then entered into an American Computer Assisted Mass Appraisal database, which calculates how much extra tax that home owner should pay.

The 80-page manual is illustrated with photographs of every type of home, including architectural styles, brick, thatch or stone fascias, sash windows, age periods and house dimensions.

A little creepy, isn't it? The point of the Telegraph piece is that the Government has ordered the Valuation Office Agency to start work now, updating people's records, even though any reevaluation was officially delayed until after the next general election... suggesting that a Labour victory might mean that bigger bills are just around the corner. Full story, here.

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