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Written question asked by James Cleverly (Conservative) on Friday, 28 August 2026, in the House of Commons. It was due for an answer on Wednesday, 2 September 2026. It was answered by James Murray (Labour) on Tuesday, 8 September 2026 on behalf of the Treasury.


Council Tax: Valuation

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.

Answer

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.


Secondary information

Type
Written question
Reference
20401
Session
2026-27
Subjects
Council tax Housing Leasehold Flats Freehold Valuation
Link
View this Written question on www.parliament.uk