Council Tax: Valuation
The question
To ask the Chancellor of the Exchequer, with reference to the Answer of 14 January 2026 to Question 103443 on Council Tax: Valuation, what assessment his Department has made of whether some leasehold dwellings with a market capital value below the council tax surcharge thresholds may be assessed as being liable for the surcharge if they have a short lease.
Answered by Ministry of Housing, Communities and Local Government
The Government has set out plans to introduce the High Value Council Tax Surcharge, which will increase fairness within the system.
The Government has consulted on the design of the High Value Council Tax Surcharge, including on a deferral scheme to support those who may struggle to pay, treatment of freehold and leasehold properties (including those with short leases), and a proposed list of discounts and exemptions. This consultation closed on 14 July. The Government is considering responses received and a response to the consultation will be published in due course.
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