Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 4 September 2026, to Question 19147, on Council tax: Valuation, and further to page 85 of the Explanatory Memorandum to the Local Government Finance (Wales) Act 2024, whether the HMRC Valuation Office is forecasting a future appeal rate for the council tax surcharge in England (a) higher, (b) lower or (c) the same, as the average 3.15% rate, (min 2%, max 5%) assumed by the Valuation Office Agency and Valuation Tribunal for Wales for the council tax revaluation in Wales.

The Wales Council Tax Revaluation and the introduction of the High Value Council Tax Surcharge are not directly comparable for the purposes of estimating appeal rates. The valuation to identify properties worth more than £2m will be done in a targeted way, without specific reference to existing council tax bands. The Welsh revaluation applies across all Council Tax bands in Wales.

Government recently consulted on the HVCTS challenge and appeal process and will publish its response shortly.