Council Tax: Surcharges
Commons · Question 126749 · Tabled 13 Apr 2026 · Treasury · Official record
Answered 21 Apr 2026
Question
Asked by David Simmonds
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.
Answer
Answered by Dan Tomlinson, 21 Apr 2026
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.