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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 拢2 million and above in England.

This consultation closes at

Consultation description

This consultation听seeks views on the detailed design of the鈥疕igh Value Council Tax Surcharge (HVCTS),鈥痑 new charge鈥痮n owners of residential properties in England worth 拢2 million and above.

This consultation sets out:鈥��

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

Documents

High Value Council Tax Surcharge

HTML

Ways to respond

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

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