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Council Tax: Surcharges

Asked by Sir James CleverlyConservativeTreasuryTabled Answered 8 September 2026UIN 20424

The question

To ask the Chancellor of the Exchequer, what his latest estimate is of the number of HMRC staff who will work on the (a) implementation and (b) levying of council tax surcharge valuations.

Answered by Treasury

The Valuation Office is developing its resourcing and recruitment plans for work relating to the High Value Council Tax Surcharge.

Staffing levels remain under development as part of ongoing policy formulation, and it is therefore not yet possible to provide an estimate of the number of HMRC staff who will work on implementation activity.

The Valuation Office will not levy the High Value Council Tax Surcharge. Billing and collection will be undertaken by local authorities.

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