The High Value Council Tax Surcharge — an annual charge on England properties worth over £2 million, added to council tax bills from April 2028. Enter an estimated value to see the likely band.
Estimated annual surcharge (from April 2028)
| Property value | Annual surcharge |
|---|---|
| £2,000,000 – £2,500,000 | £2,500 |
| £2,500,000 – £3,500,000 | £3,500 |
| £3,500,000 – £5,000,000 | £5,000 |
| £5,000,000+ | £7,500 |
Officially the High Value Council Tax Surcharge, announced in the November 2025 Budget. It applies to England properties valued over £2 million, based on April 2026 prices, and is added to council tax bills from April 2028.
The property owner, not the occupier or tenant — so landlords are liable, not renters.
The government has said the 2026-price band thresholds and charges will be uprated in line with CPI inflation each year before collection begins.
Selling a high-value property as part of a divorce? See our Divorce Cost Calculator.