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

To ask His Majesty's Government, in regard to the High Value Council Tax Surcharge, whether the Treasury has discussed the wording required on council tax billing statements with the Ministry for Housing, Communities and Local Government; and what assessment they have made of whether amendments to the Council Tax (Administration and Enforcement) Regulations 1992 will be necessary to enable billing of that surcharge.

The High Value Council Tax Surcharge (HVCTS) levies a new charge on owners of residential property in England worth £2 million or more, ensuring those with the most valuable properties pay their fair share. The Government has published a consultation on the detailed design of the HVCTS, including inviting views on the billing and administration process, to support local authorities in delivering the surcharge and to provide clarity to taxpayers.