Council Tax: Valuation
(asked on 4th March 2026) - View Source
Question to the HM Treasury:
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.
This question was answered on 13th March 2026
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 million or more in 2026, taking effect in 2028. The precise antecedent valuation date for HVCTS has not yet been set in legislation.