Council Tax: Care Homes

(asked on 29th May 2026) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of making care homes non-exempt from the High Value Council Tax Surcharge on care home financial viability, the level of care received by care home residents and local authority finances.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 8th June 2026

The Government is currently consulting on its proposed list of discounts and exemptions for the High Value Council Tax Surcharge; this includes care homes.

https://www.gov.uk/government/consultations/high-value-council-tax-surcharge/high-value-council-tax-surcharge#property-level-exemptions-and-discounts

The Government welcomes views as part of the consultation, including on any specific issues relating to care homes which respondents feel we should consider.

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