High Value Council Tax Surcharge

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