Written question asked by James Cleverly (Conservative) on Tuesday, 16 June 2026, in the House of Commons. It was due for an answer on Thursday, 18 June 2026. It was answered by Alison McGovern (Labour) on Wednesday, 24 June 2026 on behalf of the Ministry of Housing, Communities and Local Government.

Empty Property: Council Tax

Question: To ask the Secretary of State for Housing, Communities and Local Government, whether empty dwellings (a) in a state of disrepair or (b) without a roof, will be liable for the council tax surcharge.

Answer: The Valuation Office will be responsible for determining whether a property falls within scope of the High Value Council Tax surcharge and for assigning the appropriate band. As with Council Tax, they will consider a range of factors, including the condition of the property. As part of this, they will consider whether the property is unoccupied and beyond repair or undergoing major works making it uninhabitable. Properties that are no longer habitable and cannot be classed as dwellings may be removed from the valuation list and would not be within scope of the surcharge.

Secondary information