Written Question·Treasury·UIN 94693

Social Rented Housing: Council Tax

Tabled: 26 November 2025
Answered: 4 December 2025

Question

Sir James Cleverly

Conservative — Braintree

To ask the Chancellor of the Exchequer, further to the HMT guidance entitled High Value Council Tax Surcharge published on 26 November 2025, for what reason social housing is exempt from the new council tax surcharge.

Answer

Dan Tomlinson
The High Value Council Tax Surcharge (HVCTS) applies to the highest-value properties to make taxation fairer. It affects less than 1% of homes in England and ensures those with the broadest shoulders contribute their fair share towards funding local gover...
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