Written Question·Treasury·UIN 99495
Council Tax: Surcharges
Tabled: 12 December 2025
Answered: 22 December 2025
Question
Sir James Cleverly
Conservative — Braintree
To ask the Chancellor of the Exchequer, whether the council tax bands, banding thresholds and multipliers for the new council tax surcharge will be set in (a) primary or (b) secondary legislation.
Answer
Dan TomlinsonThe government expects that the implementation of the High Value Council Tax Surcharge (HVCTS) will require both primary and secondary legislation.