Council Tax: Surcharges
Lords · Question HL479 · Tabled 1 Jun 2026 · Treasury · Official record
Answered 15 Jun 2026
Question
Asked by Lord Jamieson
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
Answered by Lord Livermore, 15 Jun 2026
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.