Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 104889 on Council tax: surcharge, whether the Valuation Office Agency’s internal calculations for the 1% figure are broken down by local authority.

Fewer than 1% of properties in England are expected to be above the £2 million threshold – this estimate is not broken down by local authority. The Valuation Office Agency will be conducting a valuation exercise using industry standard techniques to identify properties with a value of £2m or above, including their location.