Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 2 February 2026 to Question 107997 on Council tax, valuation, whether the new council tax surcharge will entail new value significant codes; and whether new codes were created for the council tax revaluation in Wales.

The Valuation Office Agency (VOA) is developing its approach to the High Value Council Tax Surcharge and will set out more details in due course, alongside the government's consultation in 2026.

For the Council Tax revaluation in Wales, the VOA has not collected additional codes over and above those already used within England and Wales.