Skip to main content
Open consultation

High Value Council Tax Surcharge

From:
Ministry of Housing, Communities and Local Government, HM Treasury and HM Revenue & Customs
Published
19 May 2026

Applies to England

Summary

We are seeking views on the design and delivery of the High Value Council Tax Surcharge (HVCTS), a new charge on residential properties worth £2 million and above in England.

This consultation closes at

Consultation description

This consultation seeks views on the detailed design of the High Value Council Tax Surcharge (HVCTS), a new charge on owners of residential properties in England worth £2 million and above.

This consultation sets out:   

  • the design of the HVCTS  
  • how ‘owner’ should be defined  
  • the proposed support mechanism for those who cannot pay  
  • a proposed list of property level discounts and exemptions  
  • the billing and administration process  
  • how a homeowner can challenge their banding or liability  
  • the enforcement mechanisms for HVCTS 
  • an assessment of the impact on those with protected characteristics  
  • the approach to valuations

Documents

High Value Council Tax Surcharge

HTML

Ways to respond

Respond online

or

Email to:

hvcts@communities.gov.uk

Write to:

Ministry of Housing, Communities and Local Government
2 Marsham St
London
SW1P 4DF

Updates to this page

Published 19 May 2026

Sign up for emails or print this page