Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 December 2025 to Question 95402 on Council Tax: Tax Rates and Bands, if he will place in the Library a copy of the (a) analysis and (b) evidence base used to calculate the 2.5% impact on affected properties and the greater effects.

A breakdown of the costing methodology used on the policy costing for the High Value Council Tax Surcharge is available on page 51 of the Autumn Budget 2025 policy costings document: Budget_2025-Policy_Costings.pdf