questionText: To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's consultation entitled High Value Council Tax Surcharge, published on 19 May 2026, whether the surcharge valuations of a leasehold flat will assume it has a 99 year lease for the purposes of the tax liability and valuation; and whether the surcharge valuation of a leasehold house will assume it is a freehold.
answerText: The Government is consulting on the treatment of leases for High Value Council Tax Surcharge (HVCTS) liability purposes and welcomes views via that consultation. Further detail on the final design of HVCTS will be set out following consultation.
heading: Council Tax: Surcharges