Written question asked by David Simmonds (Conservative) on Tuesday, 6 January 2026, in the House of Commons. It was due for an answer on Thursday, 8 January 2026. It was answered by Dan Tomlinson (Labour) on Tuesday, 13 January 2026 on behalf of the Treasury.

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Council Tax: Surcharges

Question

To ask the Chancellor of the Exchequer, further to the OBR Economic and fiscal outlook report of 26 November 2025, Table 3.9, what is her Department's estimate of the monetary annual value of the behavioural effects from the introduction of the council tax surcharge when implemented, and whether this includes lost revenue from (a) stamp duty transactions, (b) housebuilding and (c) taxation derived from home improvements.

Answer

Estimates of the direct behavioural effects are set out on page 78 of the Office for Budget Responsibilities Economic and Fiscal Outlook:https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf

A breakdown of the policy costing is available on page 51 of the Autumn Budget 2025 policy costing document: Budget_2025-Policy_Costings.pdf

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Secondary information

Type

Written question

Reference

103462

Session

2024-26

Subjects

Council tax Surcharges

Contains statistics

Yes

Link

View this Written question on www.parliament.uk