Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether religious-based properties will be exempt from the new tax announced in the Budget on properties valued at £2 million and over.

The High Value Council Tax Surcharge (HVCTS) is a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in April 2028. Owners, not residents, will pay the surcharge. The government will consult on potential exemptions and reliefs in the spring.