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Consultation outcome

High Value Council Tax Surcharge

Updates to this page

From:
Ministry of Housing, Communities and Local Government, HM Treasury and HM Revenue & Customs
Published:
19 May 2026
Last updated:
28 October 2026
Show all updates

  1. Consultation response added.

  2. First published.

Applies to England

This consultation has concluded

Read the full outcome

High Value Council Tax Surcharge: Summary of Responses and Government response

PDF, 476 KB, 28 pages

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Detail of outcome

This document summarises the responses received to the public consultation on the High Value Council Tax Surcharge (HVCTS). It also sets out the government’s response and intended next steps

Original consultation

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 ran from
to

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

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