Council Tax: Surcharges
The question
To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's joint consultation entitled High Value Council Tax Surcharge, published 19 May 2026, what assessment he has made of the proposed policy on the revaluation of extensions and material improvements before sale, on the likelihood of households extending their homes, or improving their homes, when they are close to the banding thresholds.
Answered by Alison McGovern
The Valuation Office will keep the HVCTS list up to date by adding new homes and recording changes to properties, including extensions and renovations. In most cases a property’s HVCTS band will not change to reflect improvements alone until it is sold, split or merged, or a general revaluation takes place. Revaluations, which are planned to take place every five years, are necessary to ensure that bands remain accurate and reflect up-to-date property values.
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