High Value Council Tax Surcharge

20 July 2026

The government has consulted on the design of the High Value Council Tax Surcharge (HVCTS), a new charge on residential properties worth £2m and above in England.  

We are pleased it has recognised that social housing should be out-of-scope for the HVCTS.

It is anticipated that the vast majority of social homes will be below the £2m+ threshold.

For the small number of properties that do come into scope, we are urging the government to apply a full exemption across all local authority areas in England to cover properties owned or leased by either a housing association or a charity.

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Who to speak to

Adam Gravely, Policy Officer