Written Question·Treasury·UIN 126749
Council Tax: Surcharges
Tabled: 13 April 2026
Answered: 21 April 2026
Question
David Simmonds
Conservative — Ruislip, Northwood and Pinner
To ask the Chancellor of the Exchequer, whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.
Answer
Dan TomlinsonIf a residential property currently attracts the Annual Tax on Enveloped Dwellings and is above the threshold for the High Value Council Tax Surcharge, it will pay both.