Council Tax: Surcharges
The question
To ask the Chancellor of the Exchequer, with reference to her Department's consultation entitled High Value Council Tax Surcharge, published 19 May 2026, whether the deferral scheme will apply to liabilities under the existing council tax system for such dwellings subject to the surcharge.
Answered by Dan Tomlinson
The government will make a deferral scheme available which permits payment of HVCTS to be delayed until disposal of a property, where individuals meet specific eligibility criteria.
The deferral scheme will only apply to High Value Council Tax Surcharge liabilities. Discounts or reductions which are used in the wider Council Tax system will not be replicated for HVCTS.
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