1-19 of 19 results for subject:Surcharges
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To ask the Chancellor of the Exchequer, with reference to the answer of 21 April 2026, to Question 126749, on Council Tax: Surcharges, what the evidential basis is for residential dwellings being liable for both taxes, including the proposed higher level for foreign owners under the new surcharge.
To ask the Chancellor of the Exchequer, with reference to the answer of 21 April 2026, to Question 126749, on Council Tax: Surcharges, what the evidential basis is for residential dwellings being liable for both taxes, including the proposed higher level for foreign owners under the new surcharge.
To ask the Secretary of State for Housing, Communities and Local Government, what assessment his Department has made of the potential impact of the council tax surcharge on (a) housebuilding and (b) house prices.
To ask the Secretary of State for Housing, Communities and Local Government, what assessment his Department has made of the potential impact of the council tax surcharge on (a) housebuilding and (b) house prices.
The Government expects a minimal effect on properties subject to the new charge and very little impact on properties below the threshold. House prices are affected by a range of factors, the Surcharge is targeted at fewer than 1% of the highest value properties. The Government is committed to delivering 1.5 million homes this Parliament.
To ask the Chancellor of the Exchequer, with reference to the Answer of 26 February 2026 to Question 113649 on Council tax: valuation, whether the HMRC Valuation Office plans to undertake site visits to assist with the valuations of the council tax surcharge.
To ask the Chancellor of the Exchequer, with reference to the Answer of 26 February 2026 to Question 113649 on Council tax: valuation, whether the HMRC Valuation Office plans to undertake site visits to assist with the valuations of the council tax surcharge.
The VO will draw on the best available information when valuing properties, combining a range of data sources with industry-standard techniques to produce accurate and consistent valuations. As with Council Tax, the VO may contact property owners to request confirmation or clarification of property details or to arrange a visit.
To ask the Chancellor of the Exchequer, what estimate she has made of the successful appeal rate against valuations for the new council tax surcharge.
To ask the Chancellor of the Exchequer, what estimate she has made of the successful appeal rate against valuations for the new council tax surcharge.
To ask the Chancellor of the Exchequer, whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.
To ask the Chancellor of the Exchequer, whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.
If a residential property currently attracts the Annual Tax on Enveloped Dwellings and is above the threshold for the High Value Council Tax Surcharge, it will pay both.
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of name of the high value council tax surcharge on public awareness of the local authorities' role in the process of collecting revenue from this tax.
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of name of the high value council tax surcharge on public awareness of the local authorities' role in the process of collecting revenue from this tax.
As set out at Budget 2025, the High Value Council Tax Surcharge will be administered alongside existing Council Tax by local authorities, who will collect revenue. The Government will undertake a new burdens assessment to ensure costs to local authorities are fully funded.
To ask the Secretary of State for Housing, Communities and Local Government, what representations has he received from (a) local authorities and (b) the LGA on the high value council tax surcharge being described as a council tax.
To ask the Secretary of State for Housing, Communities and Local Government, what representations has he received from (a) local authorities and (b) the LGA on the high value council tax surcharge being described as a council tax.
The Government has not yet formally consulted on the High Value Council Tax Surcharge. A consultation will be published in the coming months, to invite views and representations from the sector and other stakeholders on details relating to the Surcharge.
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency has made an estimate of the number of dwellings in each local authority that could be liable for the council tax surcharge.
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency has made an estimate of the number of dwellings in each local authority that could be liable for the council tax surcharge.
To ask the Chancellor of the Exchequer, pursuant to the answer of 9 December 2025, to Question 95885, on Council tax, what estimate she has made of the potential impact of the council tax surcharge on other tax receipts.
To ask the Chancellor of the Exchequer, pursuant to the answer of 9 December 2025, to Question 95885, on Council tax, what estimate she has made of the potential impact of the council tax surcharge on other tax receipts.
As set out in response to Question 95885 on 9th December 2025, the forecast impact on other tax receipts is set out in the published costings document here: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
To ask the Chancellor of the Exchequer, what assessment she has made of the effect of the council tax surcharge on house prices of higher valued homes, and the associated effect on the wider housing market.
To ask the Chancellor of the Exchequer, what assessment she has made of the effect of the council tax surcharge on house prices of higher valued homes, and the associated effect on the wider housing market.
House prices are affected by lots of different factors – this is forecast by the Office for Budget Responsibility in its recent Economic and Fiscal Outlook here:
https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf
To ask the Chancellor of the Exchequer, what estimate she has made of the administrative cost of implementing the council tax surcharge, including the estimated cost of the valuations for the dwellings.
To ask the Chancellor of the Exchequer, what estimate she has made of the administrative cost of implementing the council tax surcharge, including the estimated cost of the valuations for the dwellings.
Local authorities will collect this revenue on behalf of central Government. The Government will work closely with local government over the next two years to ensure the administration of the tax is not an excessive burden for local government. The Government will fully fund the administration costs of this tax. The Valuation Office will be conducting a targeted revaluation to identify homes worth over £2 million. This will also be fully funded by the Government. The HVCTS will raise £430m by 2029-30.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 December 2025 to Question 95402 on Council Tax: Tax Rates and Bands, if he will place in the Library a copy of the (a) analysis and (b) evidence base used to calculate the 2.5% impact on affected...
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 December 2025 to Question 95402 on Council Tax: Tax Rates and Bands, if he will place in the Library a copy of the (a) analysis and (b) evidence base used to calculate the 2.5% impact on affected...
A breakdown of the costing methodology used on the policy costing for the High Value Council Tax Surcharge is available on page 51 of the Autumn Budget 2025 policy costings document: Budget_2025-Policy_Costings.pdf
To ask the Chancellor of the Exchequer, whether Energy Performance Certificate data will be used by the Valuation Office Agency to assist the council tax surcharge valuations.
To ask the Chancellor of the Exchequer, whether Energy Performance Certificate data will be used by the Valuation Office Agency to assist the council tax surcharge valuations.
The Valuation Office Agency is developing its specific approach to the High Value Council Tax Surcharge work and will set out more details in due course, alongside the government's consultation.
To ask the Chancellor of the Exchequer, further to the OBR Economic and fiscal outlook report of 26 November 2025, Table 3.9, what is her Department's estimate of the monetary annual value of the behavioural effects from the introduction of the council tax surcharge when implemented, and whether this includes...
To ask the Chancellor of the Exchequer, further to the OBR Economic and fiscal outlook report of 26 November 2025, Table 3.9, what is her Department's estimate of the monetary annual value of the behavioural effects from the introduction of the council tax surcharge when implemented, and whether this includes...
Estimates of the direct behavioural effects are set out on page 78 of the Office for Budget Responsibilities Economic and Fiscal Outlook:https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf
A breakdown of the policy costing is available on page 51 of the Autumn Budget 2025 policy costing document: Budget_2025-Policy_Costings.pdf
To ask the Chancellor of the Exchequer, whether the high value council tax surcharge will be valued by the Valuation Office Agency by the same assumptions and methodology as current council tax, other than the valuation date.
To ask the Chancellor of the Exchequer, whether the high value council tax surcharge will be valued by the Valuation Office Agency by the same assumptions and methodology as current council tax, other than the valuation date.
The Valuation Office Agency are developing their approach to the targeted revaluation and will set out more details in due course, following the outcome of the Government's consultation.
In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.
To ask the Chancellor of the Exchequer, what estimate has the Valuation Office Agency made of the number of appeals that will be made against the high value council tax surcharge.
To ask the Chancellor of the Exchequer, what estimate has the Valuation Office Agency made of the number of appeals that will be made against the high value council tax surcharge.
We recognise the importance of the right to appeal, and the Government will consult on the details of this in the new year.
To ask the Chancellor of the Exchequer, whether single person discount will apply to the high value council tax surcharge.
To ask the Chancellor of the Exchequer, whether single person discount will apply to the high value council tax surcharge.
The High Value Council Tax Surcharge levies a new charge on owners of residential property in England worth £2 million or more. The Government will consult on exemptions, reliefs, and the detail of a support scheme for those who struggle to pay the charge in the New Year.
To ask the Chancellor of the Exchequer, through what mechanisms and systems will the Valuation Office Agency revalue dwellings for the new council tax surcharge.
To ask the Chancellor of the Exchequer, through what mechanisms and systems will the Valuation Office Agency revalue dwellings for the new council tax surcharge.
The Valuation Office Agency are developing their approach to the targeted valuation and will set out more details in due course, following the outcome of the Government's consultation.
In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.
Does the hon. Member agree that one of the big challenges for local authorities in making offers has been that in so many cases young people brought to the UK for family reunion find that the family member simply cannot take care of them? Does she welcome the fact that...
Does the hon. Member agree that one of the big challenges for local authorities in making offers has been that in so many cases young people brought to the UK for family reunion find that the family member simply cannot take care of them? Does she welcome the fact that...