Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the OBR Economic and fiscal outlook report of 26 November 2025, Table 3.9, what is her Department's estimate of the monetary annual value of the behavioural effects from the introduction of the council tax surcharge when implemented, and whether this includes lost revenue from (a) stamp duty transactions, (b) housebuilding and (c) taxation derived from home improvements.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Estimates of the direct behavioural effects are set out on page 78 of the Office for Budget Responsibilities Economic and Fiscal Outlook:https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf
A breakdown of the policy costing is available on page 51 of the Autumn Budget 2025 policy costing document: Budget_2025-Policy_Costings.pdf
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what her Department’s latest forecasts are for the value of annual CPI inflation in (a) September 2026 and (b) September 2027.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
HM Treasury does not produce forecasts for the UK economy. Forecasting the economy is the responsibility of the independent Office for Budget Responsibility (OBR), which published its latest forecast on 26 November 2025.
In their most recent Economic and Fiscal Outlook, the OBR forecast CPI inflation to be 2.3% in Q3 2026 and 2.0% in Q3 2027.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the publication of the draft Rating List of 26 November 2025, if she will publish the changes in average Rateable Values by (a) local authority and (b) region, compared to the previous Rating List, according to information held by the Valuation Office Agency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 RevaluationAsked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the written statement of 25 November 2025, HCWS1097, on Devolution and Growth, and further to the Visitor levy policy paper published on 26 November 2025, whether the levy measure will be classed by the Government as a tax; and whether there is a Tax Information Notice to accompany the measure.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The precise design and scope of a devolved power for Mayors to introduce an overnight visitor levy if they so choose is under development. The Government has published a consultation running until 18 February 2026, so that the public, businesses, and local government can inform and help shape the design of the devolved power.
A Tax Information and Impact Note (TIIN) has not been published. TIINs usually accompany legislation for tax measures administered by central government.
The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals.
Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to paragraph 1.28 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, how the Government intends to finance the cost of the estimated £14 billion of local authority SEND deficits; and what proportion of accrued deficits will remain with local authorities from 2028-29.
Answered by James Murray - Chief Secretary to the Treasury
See paragraph 4.94 of Budget 2025: Strong Foundations, Secure Future. https://www.gov.uk/government/publications/budget-2025-documentAsked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the high value council tax surcharge will be valued by the Valuation Office Agency by the same assumptions and methodology as current council tax, other than the valuation date.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency are developing their approach to the targeted revaluation and will set out more details in due course, following the outcome of the Government's consultation.
In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate has the Valuation Office Agency made of the number of appeals that will be made against the high value council tax surcharge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We recognise the importance of the right to appeal, and the Government will consult on the details of this in the new year.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Office for National Statistics holds data on the number of dwellings in each council tax band by (a) Parliamentary constituency, (b) local authority ward or division or polling district, (c) Lower layer Super Output Areas and (d) Middle layer Super Output Areas, in (i) England and (ii) Wales.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Office for National Statistics does not publish this data.
The Valuation Office Agency (VOA) publish Council Tax statistics on gov.uk.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Budget 2025, HC1492, 26 November 2025, Table 4.1, what is the evidential basis for the reduction in council tax receipts of (a) -£60 million in 2025-26, (b) -£120 million in 2026-27, and (c) -£155 million in 2027-28.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The measure does not reduce Council Tax receipts. Summary of the costing is published here: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to paragraph 4.38 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, whether according to information held by HM Treasury, the 10.2 per cent increase in business rate receipts from 2025-26 to 2026-27 is a figure for (a) England, (b) Great Britain or (c) the United Kingdom.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This figure applies to the United Kingdom.