questionText: To ask the Secretary of State for Housing, Communities and Local Government, with reference to the publication, High Value Council Tax Surcharge, published 19 May 2026, what estimate he has made of the number of leaseholder properties liable for the surcharge due to the notional valuation of the entire dwelling but with a market price below the starting banding threshold.
answerText: Fewer than 1% of all properties across England will be affected by the High Value Council Tax surcharge. The Valuation Office (VO) will be conducting a targeted valuation exercise to identify and value properties in scope.
heading: Council Tax: Surcharges