HMRC’s Valuation Office is preparing to send inspectors to properties across the UK to assess eligibility for the new High Value Council Tax Surcharge — commonly called the “mansion tax” — according to Chronicle Live, citing reporting by The Telegraph via City AM. The surcharge, announced by then-chancellor Rachel Reeves in last year’s autumn budget and due to take effect in April 2028 after a consultation that closed in July, will apply to homes valued above £2 million, with an annual charge of between £2,500 and £7,500 depending on value.
Inspectors will be able to request access to properties to evaluate size, architectural style, and the number of bedrooms, bathrooms and floors, using third-party and public data first and physical inspection where “attributes can only be confirmed internally or a re-measurement is required,” the Valuation Office said. Homeowners who refuse access could face penalties of up to £200 and would be committing a criminal offence, per the reporting.
The surcharge is now expected to affect 165,000 homeowners in its first year, up from an initial forecast of 120,000 — an additional 45,000 homes, according to the fiscal watchdog cited in the report — though many owners are expected to lodge appeals.
References
Chronicle Live – HMRC ‘to send inspectors to homes’ under new UK tax plans
