Taxpayers are set to pay a premium if they live next to an open space, have a swimming pool or tennis court or enjoy full or partial views of the sea, hills, mountains, lakes or rivers, it was revealed yesterday.

Extra charges are also expected to be levied on homes with more bedrooms than average, conservatories, large patios or gardens, roof terraces or balconies, newspapers uncovered at the weekend. Safer homes such as gated communities are also being studied, it was alleged.

The Sunday Telegraph reported documents from the Office of the Deputy Prime Minister show ministers are building a detailed database of properties across England using ten "value-significant codes" to make an assessment for revaluation.

Codes are used to denote four different sizes of balcony and roof terrace, living beside a park or on a quiet road or cul-de-sac, in a penthouse, or near convenient public transport.

The news comes as MPs prepare to debate plans to let ministers begin the revaluation at a time of their choosing, and effectively without further parliamentary scrutiny.

Caroline Spelman, the Tory local government secretary, commented: "The new computer system has been designed to enable John Prescott's department to identify homes with garages, greenhouses, large patios or gardens, near a golf course or in a conservation area."

"These characteristics will then be used by Labour to increase council tax on homes by pushing them into a higher council tax band. This is just the latest stealth tax. It can only mean even higher taxes on hard-working families and pensioners, without any improvements in local services."