Inspectors are being trained to "snoop" on desirable properties across England in an attempt to revalue millions of homes for council tax.

They have been told to look for houses in "small pleasant rural villages", within good school catchment areas or with decent access to parks.

Double glazing, central heating and fixed kitchen units could all help boost the price of a property, according to guidelines issued in a Government training handbook.

The Conservatives claimed it showed people were to be punished for trying to improve their homes. Eric Pickles, the shadow local government secretary, said: "This will be a stealth tax on quality of life and hard work."

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The Liberal Democrats said the Government was being "dishonest" by denying plans to revalue property but going ahead with preparations anyway.

The 120-page handbook, updated in June, has been issued to caseworkers by the Valuation Office Agency, part of HM Revenue & Customs.

Staff are asked to compare homes in "Quaintown" and "Happyville" which have pleasant surroundings, good schools and fast road links with those of "Greytown" which has poorer facilities.

Inspectors are told they must measure gardens, look at attic space and examine architect plans.

The floor area of a house, the number of bedrooms and bathrooms, parking space and outbuildings should also be taken into account.

Inspectors are even being given word searches and anagrams to help them remember key items to look for.

They are being advised not to discuss potential council tax discounts.

Details of the VOA handbook came to light after a Freedom of Information request and during Parliamentary questions.

Mr Pickles said: "Labour's claims that the English council tax revaluation has been postponed are manifestly untrue.

"Official Government documents prove Gordon Brown's council tax inspectors are still moving ahead with his plans to hit nice neighbourhoods with higher council taxes.

"State snoopers are being trained to punish those who have improved their kitchens, live in a quiet rural community or have good schools nearby."

He said nearly a million covert photographs had been taken of properties in England and claimed the "secret" revaluation would enable Mr Brown to implement new house taxes after the next general election. Mr Pickles said his party had seen a Government document that claimed: "Although the council tax revaluation 2007 in England has been postponed, it is imperative that every opportunity is taken to maintain and further improve the extensive electronic database built up during the revaluation exercise."

He said the Tories would scrap such revaluation to "protect the privacy and property" of homeowners.

Andrew Stunell, the Lib Dem local government secretary, said the council tax issue needed to be revamped and decried the manual as a "complete waste of money".

"The Government has been playing a very dishonest hand here in refusing to say what their plans are for local government taxation," he said.

The Government insisted talk of revaluation process was untrue. A spokesperson for the Department for Communities and Local Government said: "There is no revaluation taking place or underway. Any suggestion otherwise is nothing more than silly season claptrap."