Council Tax: Valuation
The question
To ask the Chancellor of the Exchequer, whether the HMRC Valuation Office will assume (a) a 99 lease when valuing leasehold flats and (b) a freehold interest when valuing houses, when assessing dwellings for the new council tax surcharge.
Answered by Treasury
The Valuation Office published the proposed valuation approach in the consultation on the High Value Council Tax Surcharge consultation on 19 May –www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge#billing-process
Further information will be provided once the government has published its response to the consultation.
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