Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, whether the Prime Minister has recused himself on matters relating to the regulation and taxation of landlords.

Answered by Nick Thomas-Symonds - Paymaster General and Minister for the Cabinet Office

This Government has strengthened the Ministerial Code. Decisions relating to recusals are made with advice from the Independent Adviser on Ministerial Standards. Any relevant ministerial interests are published in the quarterly ‘List of Ministers’ Interests’. All tax decisions are taken by the Chancellor.

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

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.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what weight is given to the level of (a) private rented sector rents and (b) council tax in the statistical determination of child poverty.

Answered by Diana Johnson - Minister of State (Department for Work and Pensions)

The UK's headline child poverty statistics are provided via the Households Below Average Income (HBAI) statistics publication: Households below average income (HBAI) statistics - GOV.UK. Children are defined as being in income-based poverty if the net income of their household is below 60% of median household income. Household incomes are adjusted by a process called equivalisation so that different household sizes and compositions can be compared.

Council tax liability is subtracted in full from household income in a similar way to other taxes when calculating income before housing costs (BHC). Private rented sector rents are then subtracted in full from BHC income to calculate income after housing costs (AHC). The headline income-based measure of poverty is relative low income after housing costs (AHC) i.e. a child is in relative poverty AHC if the AHC income of their household is below 60% of the median for the year in question.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 December 2025 to Question 95402 on Council Tax: Tax Rates and Bands, if he will place in the Library a copy of the (a) analysis and (b) evidence base used to calculate the 2.5% impact on affected properties and the greater effects.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A breakdown of the costing methodology used on the policy costing for the High Value Council Tax Surcharge is available on page 51 of the Autumn Budget 2025 policy costings document: Budget_2025-Policy_Costings.pdf

Question to the Home Office:

To ask the Secretary of State for the Home Department, for what reason her Department has paused the sharing of regional asylum dispersal pack data with local government led strategic migration partnerships; and if she will change the policy of her Department in sharing this data.

Answered by Alex Norris - Minister of State (Home Office)

The Home Office regularly publishes official accredited statistics, setting out the numbers of asylum seekers in receipt of Home Office support, broken down by local authorities These statistics are published on Gov.uk and are freely available to local authority officials.

There are frameworks and processes in place, to facilitate the sharing of additional or sensitive information with local authority officials to facilitate their planning and delivery. The Home Office regularly reviews the sharing of such information to ensure it remains necessary, proportionate and complies with legislation. Although rare, we may have to temporarily pause the sharing of such information whilst we undertake a review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what powers the Valuation Office Agency has to fine householders, and at what level, for (a) not providing information to assist a council tax valuation request and (b) refusing a power of entry request which has been submitted in advance.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The VOA does not have the power to directly fine householders.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the OBR, Economic and fiscal outlook, of November 2025, CP1438m paragraph 4.38, what assessment has been made by (a) her Department and (b) the Valuation Office Agency, of the cause and drivers of the 10.2 per cent increase in business rate receipts in 2026-27.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold data on the breakdown of business rates revenue. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 December 2025 to Question 95892 on Business Rates, and with reference to paragraph 4.38 of the OBR's report entitled Economic and Fiscal Outlook, November 2025, CP1439, published on 26 November 2025, what is the equivalent percentage figure for England only.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold data on the breakdown of business rates revenue. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether Energy Performance Certificate data will be used by the Valuation Office Agency to assist the council tax surcharge valuations.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency is developing its specific approach to the High Value Council Tax Surcharge work and will set out more details in due course, alongside the government's consultation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 22 December 2025, to Question 99863, on Business Rates, for what reason do some hereditaments not have an Unique Address Reference Number listed in their entry in the Valuation Office Agency's published VOA rating list downloads dataset.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The current dataset for the 2023 Rating List includes a “proxy record” for each hereditament that has been deleted from the 2023 Rating List. They are included in the data to provide an effective date of deletion from the 2023 Rating List. As these are hereditaments which have been deleted from the 2023 Rating List they would not be present in the subsequent 2026 Draft Rating List.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether leasehold properties are valued for council tax based on their actual sale price or a notional assumed lease length.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The VOA values all properties for Council Tax in line with legislation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the administrative cost of implementing the council tax surcharge, including the estimated cost of the valuations for the dwellings.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Local authorities will collect this revenue on behalf of central Government. The Government will work closely with local government over the next two years to ensure the administration of the tax is not an excessive burden for local government. The Government will fully fund the administration costs of this tax. The Valuation Office will be conducting a targeted revaluation to identify homes worth over £2 million. This will also be fully funded by the Government. The HVCTS will raise £430m by 2029-30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effect of the council tax surcharge on house prices of higher valued homes, and the associated effect on the wider housing market.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

House prices are affected by lots of different factors – this is forecast by the Office for Budget Responsibility in its recent Economic and Fiscal Outlook here:

https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the the publication entitled Areas of research interest, updated 27 November 2025, when will (a) her Department, (b) HMRC and (c) the Valuation Office Agency publish their 2025 areas of research interests.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Areas of Research Interest (ARI) documents you refer to, published in November 2024, set out a range of long-term and enduring research questions across the remit of HMT, HMRC and the Valuation Office Agency. The Government’s objectives, including relentlessly pursuing growth and cutting the cost of living, have not changed so it does not plan to update the documents regularly.

The ARIs sit alongside other important analytical publications and documents, including the departments’ evaluation strategy and their research and statistics. This is just one part of the Government’s broader work engaging with external research partners.