Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has conducted any assessments on the implications of replacing council tax with a property-based tax payable by property owners rather than occupiers.

The government remains committed to keeping all taxes and elements of the local government finance system under review. The government will continue to monitor the effectiveness of the system and consider options for reform where there is clear evidence that change would deliver better outcomes for residents and councils alike. The Chancellor makes tax policy decisions at fiscal events.