The UK government has confirmed that "internal inspections" will be carried out on homes to determine whether they fall within Labour's incoming "mansion tax", with anyone refusing an HMRC visit facing a criminal offence and a fine of up to £200. The scheme forms part of the levy on properties worth over £2 million announced by then-chancellor Rachel Reeves in last year's Budget, and the Conservatives have condemned it as a "sinister assault on civil liberties" that will fall hardest on homeowners in London and the South East.

Under the plans, owners of qualifying properties would pay an extra annual charge of between £2,500 and £7,500, with the Valuation Office (part of HMRC) using third-party and publicly available data alongside physical visits to assess value. Inspectors will examine factors such as a property's size, architectural style, and number of floors, rooms, bedrooms and bathrooms, with regular reassessments planned to keep valuations current; the government says visits will only take place by prior agreement with the homeowner. Shadow Chancellor Mel Stride accused Labour of using the policy to raise taxes to fund benefits spending, describing it as "a tax on aspiration".