The move is expected to generate £430million for the Exchequer, as around 150,000 properties are slapped with a levy of between £2,500 and £7,500 a year.
The new levy is likely to be heavily disputed, as there are an estimated 75,000 just below the £2million threshold.
A document obtained by Freedom of Information laws reveals that inspectors will evaluate homes by “collecting and recording the facts and information”, which includes home visits, notes, and photos.
Internal and external pictures are “essential”, as they provide a clear record of a property, particularly if alterations or extensions have been made, the document, reported by The Times, said.