Skip to main content

Written question asked by Lord Jamieson (Conservative) on Monday, 1 June 2026, in the House of Lords. It was due for an answer on Monday, 15 June 2026. It was answered by Lord Livermore (Labour) on Monday, 15 June 2026 on behalf of the Treasury.


Council Tax: Surcharges

Question

To ask His Majesty's Government why property owners will be liable for the High Value Council Tax Surcharge when occupiers are liable for council tax as set out in section 6 of the Local Government Finance Act 1992.

Answer

The High Value Council Tax Surcharge is a new charge on owners of residential property in England worth £2 million or more, ensuring those who own the most valuable properties pay their fair share.


Secondary information

Type
Written question
Reference
HL479
Session
2026-27
Subjects
Council tax Surcharges
Legislation
Local Government Finance Act 1992
Link
View this Written question on www.parliament.uk