Council Tax: Surcharges
(asked on 1st June 2026) - View Source
Question to the HM Treasury:
To ask His Majesty's Government why property owners will be liable for the High Value Council Tax Surcharge when occupiers are liable for council tax as set out in section 6 of the Local Government Finance Act 1992.
This question was answered on 15th June 2026
The High Value Council Tax Surcharge is a new charge on owners of residential property in England worth £2 million or more, ensuring those who own the most valuable properties pay their fair share.