Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what information his Department holds on the HMRC Valuation Office’s Antecedent Valuation Date for the (a) council tax surcharge in England and (b) council tax revaluation in Wales.

a) The antecedent valuation date for the High Value Council Tax Surcharge has not yet been set in legislation.

b) Details about the valuation date of the Council Tax revaluation in Wales can be found here.