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Religious Buildings: Taxation

Asked by Neil Duncan-JordanLabourTreasuryTabled Answered 17 December 2025UIN 98711

The question

To ask the Chancellor of the Exchequer, whether religious-based properties will be exempt from the new tax announced in the Budget on properties valued at £2 million and over.

Answered by Dan Tomlinson

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 the spring.

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