Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
The annotations already mark the tool as read-only, idempotent, and non-destructive, so the description's job is to add behavior beyond safety. It discloses the return output ('tax due and the effective rate'), the first-time-buyer relief threshold up to £500,000, and the £40,000 threshold for additional properties. This adds meaningful behavioral context the annotations do not provide.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.