Written question asked by Lewis Cocking (Conservative) on Friday, 9 October 2026, in the House of Commons. It was due for an answer on Tuesday, 13 October 2026. It was answered by Jim McMahon (Labour) on Monday, 19 October 2026 on behalf of the Ministry of Housing, Communities and Local Government.

Council Tax: Valuation

Question: To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 4 September 2026, to Question 19147, on Council tax: Valuation, and further to page 85 of the Explanatory Memorandum to the Local Government Finance (Wales) Act 2024, whether the HMRC Valuation Office is forecasting a future appeal rate for the council tax surcharge in England (a) higher, (b) lower or (c) the same, as the average 3.15% rate, (min 2%, max 5%) assumed by the Valuation Office Agency and Valuation Tribunal for Wales for the council tax revaluation in Wales.

Answer

The Wales Council Tax Revaluation and the introduction of the High Value Council Tax Surcharge are not directly comparable for the purposes of estimating appeal rates. The valuation to identify properties worth more than £2m will be done in a targeted way, without specific reference to existing council tax bands. The Welsh revaluation applies across all Council Tax bands in Wales.

Government recently consulted on the HVCTS challenge and appeal process and will publish its response shortly.

Secondary information

Type: Written question
Reference: 32140
Session: 2026-27
Related items: Council Tax: Valuation
Friday, 4 September 2026
Written questions
House of Commons; Council Tax: Surcharges
Wednesday, 28 October 2026
Written questions
House of Commons
Subjects: Appeals Council tax Wales Valuation Surcharges
Contains statistics: Yes
Link: View this Written question on www.parliament.uk

Council Tax: Valuation

Secondary information

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