Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 9 June 2026, to Question 5344, on Council Tax: Surcharges, whether the powers of officers appointed by the Commissioners of His Majesty’s Revenue and Customs to undertake valuations for the new council tax surcharge will use the Local Government Finance Act 1992 as their statutory basis, or whether the Government intends to legislate to provide additional powers.

The High Value Council Tax Surcharge will be legislated for in Finance Bill 2026 and subject to Parliamentary approval in the normal way.