Written question asked by James Cleverly (Conservative) on Monday, 22 June 2026, in the House of Commons. It was due for an answer on Wednesday, 24 June 2026. It was answered by Alison McGovern (Labour) on Monday, 29 June 2026 on behalf of the Ministry of Housing, Communities and Local Government.

---

Council Tax: Surcharges

Question

To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's consultation entitled High Value Council Tax Surcharge, published on 19 May 2026, whether the surcharge valuations of a leasehold flat will assume it has a 99 year lease for the purposes of the tax liability and valuation; and whether the surcharge valuation of a leasehold house will assume it is a freehold.

Answer

The Government is consulting on the treatment of leases for High Value Council Tax Surcharge (HVCTS) liability purposes and welcomes views via that consultation. Further detail on the final design of HVCTS will be set out following consultation.

---

Secondary information

Type

Written question

Reference

11656

Session

2026-27

Subjects

Council tax Leasehold Surcharges

Link

View this Written question on www.parliament.uk