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In the 2025 Budget the government announced it would introduce a a new charge on owners of residential property in England worth £2 million or more - the High Value Council Tax Supplement (HVCTS) - from April 2028.
In the 2025 Budget the government announced it would introduce a a new charge on owners of residential property in England worth £2 million or more - the High Value Council Tax Supplement (HVCTS) - from April 2028.
To ask the Secretary of State for the Home Department, what assessment she has made of the potential financial impact of paying the Immigration Health Surcharge, National Insurance and Income Tax on individuals and families awaiting a decision on Indefinite Leave to Remain; and whether she has made an assessment...
To ask the Secretary of State for the Home Department, what assessment she has made of the potential financial impact of paying the Immigration Health Surcharge, National Insurance and Income Tax on individuals and families awaiting a decision on Indefinite Leave to Remain; and whether she has made an assessment...
The government’s proposals for settlement reform were set out in the Command Paper ‘A Fairer Pathway to Settlement’ (CP1448) and were the subject of a public consultation between 20 November 2025 and 12 February 2026.
We received over 200,000 responses from the public and organisations and are now considering all responses received. This will help inform the development of the final earned settlement model.
Once the final model has been decided, the Government will communicate the outcome publicly. This will also include both economic and equality impact assessments.
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, with reference to the answer of 28 April 2026, to Question 124734, on 1 Carlton Gardens, whether the legal liability for the new council tax surcharge for the Deputy Prime Ministerial residence in 1 Carlton Garden’s will be...
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer of 28 April 2026, to Question 124734, on 1 Carlton Gardens, whether the legal liability for the new council tax surcharge for the Deputy Prime Ministerial residence in 1 Carlton Garden’s will be...
I refer the Rt Hon Member to the answer given to Question UIN101525. A public consultation on HVCTS is ongoing.
To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5347, how many staff HMRC plans to recruit for the High Value Council Tax Surcharge work; and whether there is a total target amount for the number of current and new staff who...
To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5347, how many staff HMRC plans to recruit for the High Value Council Tax Surcharge work; and whether there is a total target amount for the number of current and new staff who...
The Valuation Office Agency (VOA) is developing its resourcing and recruitment plans for the High Value Council Tax Surcharge (HVCTS) work.
From April 2028, the High Value Council Tax Surcharge will introduce an additional flat-rate charge on properties valued at £2 million or more.
From April 2028, the High Value Council Tax Surcharge will introduce an additional flat-rate charge on properties valued at £2 million or more.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer to Written Question 102069 tabled on 2 January 2026 on Council Tax: Valuation, when he plans to consult on the High Value Council Tax Surcharge.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer to Written Question 102069 tabled on 2 January 2026 on Council Tax: Valuation, when he plans to consult on the High Value Council Tax Surcharge.
The government’s consultation on the High Value Council Tax Surcharge was published on 19 May. This is available here. The consultation is open until 14 July.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's joint consultation entitled High Value Council Tax Surcharge, published 19 May 2026, what assessment he has made of the proposed policy on the revaluation of extensions and material improvements before sale, on the...
To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's joint consultation entitled High Value Council Tax Surcharge, published 19 May 2026, what assessment he has made of the proposed policy on the revaluation of extensions and material improvements before sale, on the...
The Valuation Office will keep the HVCTS list up to date by adding new homes and recording changes to properties, including extensions and renovations. In most cases a property’s HVCTS band will not change to reflect improvements alone until it is sold, split or merged, or a general revaluation takes place. Revaluations, which are planned to take place every five years, are necessary to ensure that bands remain accurate and reflect up-to-date property values.
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...
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...
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.
To ask the Secretary of State for Housing, Communities and Local Government, whether empty dwellings (a) in a state of disrepair or (b) without a roof, will be liable for the council tax surcharge.
To ask the Secretary of State for Housing, Communities and Local Government, whether empty dwellings (a) in a state of disrepair or (b) without a roof, will be liable for the council tax surcharge.
The Valuation Office will be responsible for determining whether a property falls within scope of the High Value Council Tax surcharge and for assigning the appropriate band. As with Council Tax, they will consider a range of factors, including the condition of the property. As part of this, they will consider whether the property is unoccupied and beyond repair or undergoing major works making it uninhabitable. Properties that are no longer habitable and cannot be classed as dwellings may be removed from the valuation list and would not be within scope of the surcharge.
To ask the Chancellor of the Exchequer, if her Department will undertake a review of the slab system being proposed under the council tax surcharge.
To ask the Chancellor of the Exchequer, if her Department will undertake a review of the slab system being proposed under the council tax surcharge.
As with Council Tax, the High Value Council Tax Surcharge will be based on properties being placed in bands rather than liabilities being determined based on individual property valuations.
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 her Department's consultation entitled High Value Council Tax Surcharge, published 19 May 2026, whether the deferral scheme will apply to liabilities under the existing council tax system for such dwellings subject to the surcharge.
To ask the Chancellor of the Exchequer, with reference to her Department's consultation entitled High Value Council Tax Surcharge, published 19 May 2026, whether the deferral scheme will apply to liabilities under the existing council tax system for such dwellings subject to the surcharge.
The government will make a deferral scheme available which permits payment of HVCTS to be delayed until disposal of a property, where individuals meet specific eligibility criteria.
The deferral scheme will only apply to High Value Council Tax Surcharge liabilities. Discounts or reductions which are used in the wider Council Tax system will not be replicated for HVCTS.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what is the expected value of the non-UK premium on the council tax surcharge.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what is the expected value of the non-UK premium on the council tax surcharge.
The Government is seeking views on whether to charge an additional High Value Council Tax Surcharge premium on non‑UK resident owners of homes liable for the tax in a consultation published on 19 May 2026. No decision has been taken on whether to introduce a premium or its potential level or revenue.
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 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.
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.
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.
To ask the Chancellor of the Exchequer, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what assessment she has made of the number of people eligible for the deferment scheme.
To ask the Chancellor of the Exchequer, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what assessment she has made of the number of people eligible for the deferment scheme.
The Government is seeking views on the eligibility criteria under which homeowners might defer HVCTS liability in a consultation published on 29 May 2026. Numbers of homeowners eligible will depend on the final design of any deferral scheme.
The consultation can be found here: https://www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what estimate he has made of the number of leaseholder properties liable for the surcharge due to the notional valuation of the entire dwelling...
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what estimate he has made of the number of leaseholder properties liable for the surcharge due to the notional valuation of the entire dwelling...
Fewer than 1% of all properties across England will be affected by the High Value Council Tax surcharge. The Valuation Office (VO) will be conducting a targeted valuation exercise to identify and value properties in scope.
I thank—[Interruption.] I can assure the shadow Secretary of State that I was very busy last week. Most people are bothered about the fairness of the council tax system, and that is why it is right that the Chancellor introduced this policy. Rather than debating what it is called, it is important that we get on with it and introduce fairness into the system.
I thank—[Interruption.] I can assure the shadow Secretary of State that I was very busy last week. Most people are bothered about the fairness of the council tax system, and that is why it is right that the Chancellor introduced this policy. Rather than debating what it is called, it is important that we get on with it and introduce fairness into the system.
The Government’s proposed high-value council tax surcharge will be collected by councils but retained by the Treasury. If councils neither control the charge nor keep the revenue, why is it being called a council tax? Will the Minister commit to changing this misleading policy title? Given that most of the revenue from the surcharge will be raised in London, will the Government ensure that a fair proportion is reinvested in the capital?