Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Church of England will be liable for council tax surcharge for the Archbishop of Canterbury’s residence in Lambeth Palace and its associated gardens.

The High Value Council Tax Surcharge (HVCTS) is a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in April 2028. Owners, not residents, will pay the surcharge. The government will consult on potential exemptions and reliefs in due course.