Written Question·Treasury·UIN 117741

Council Tax: Valuation

Tabled: 4 March 2026
Answered: 13 March 2026

Question

Sir James Cleverly

Conservative — Braintree

To ask the Chancellor of the Exchequer, for what reason the council tax surcharge and the ordinary council tax charge for new builds will be based on different antecedent valuation dates from April 2028.

Answer

Dan Tomlinson
Council Tax bands are based on the price a property could have sold for on a fixed date set in law. The High Value Council Tax Surcharge (HVCTS) is in addition to Council Tax. This will be a new charge on owners of residential property in England worth £2...
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