Written questions by Simmonds.

Communities and Local Government, further to Table A.5 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, according to information held by HM Government, if he will list the estimates for council tax receipts in each year from 2024-25 to 2030-31 for England only.

The Department has published data on actual council tax collection rates in England which can be found on gov.uk here. Estimates of council tax receipts (excluding police authorities, mayoral combined and county combined authorities and parish councils) will be published at the provisional Local Government Finance Settlement for England, for the years 2026-27, 2027-29 and 2028-29, later this year. Table A.5 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439 estimates UK-wide council tax receipts for 2029-30 and 2030-31 but these are not disaggregated to England level.

With reference to the Budget 2025, HC1492, 26 November 2025, Table 4.1, what is the evidential basis for the reduction in council tax receipts of (a) -£60 million in 2025-26, (b) -£120 million in 2026-27, and (c) -£155 million in 2027-28.

The measure does not reduce Council Tax receipts. Summary of the costing is published here: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf

Further to paragraph 4.38 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, whether according to information held by HM Treasury, the 10.2 per cent increase in business rate receipts from 2025-26 to 2026-27 is a figure for (a) England, (b) Great Britain or (c) the United Kingdom.

This figure applies to the United Kingdom.

Communities and Local Government, what discussions he had had with Kent County Council on best value since May 2025.

My department monitors individual councils, including Kent, through a wide range of data and direct engagement. We continually review local authority governance, financial management, and sustainability, including through examining national data metrics, local authority documents, reports from auditors and inspectorates, and letters from residents. Where we become aware of early indications of best value failure, we consider a range of ways to closely monitor an authority’s progress. We will continue to monitor risk in individual councils, and we will act where necessary to ensure that councils meet their best value duty and are transparent and accountable to their residents.

Communities and Local Government, whether an assessment has been made of the potential impact of changes in parish council precepts on council tax.

Council tax levels are decided by local authorities wish to set, but increases above referendum principles set by the Secretary of State must be approved by voters. To date, no referendum principles have been set for town and parish councils. The Secretary of State reviews the referendum principles annually and will set out his proposal for 2026-27 in the provisional local government finance.

Further to paragraph 5.29 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, if she will provide an annual breakdown of the £15.3 billion cost of asylum accommodation over the next 10 years, according to information held by HM Government.

The £15.3bn figure was cited in a NAO report from May this year, it relates to a broad estimate of spend on accommodation contracts across the period 2019 to 2029, not the next 10 years. Actual Asylum spend is published in our Annual Report and Accounts, and as per the Spending Review we are committed to bring spend down by £1.1bn a year by 28/29.

What estimate has the Valuation Office Agency made of the number of appeals that will be made against the high value council tax surcharge.

We recognise the importance of the right to appeal, and the Government will consult on the details of this in the new year.

How much Home Office funding is being provided to the London Borough of Hillingdon in 2025-26 to assist with the costs of asylum seekers.

The Home Office does not publicly publish grant payment levels by local authority, we do however provide funding to Local Authorities under the following grant agreements Asylum, Unaccompanied Asylum-seeking children & former unaccompanied asylum-seeking children Care Leavers.Please see the link below to the relevant Funding Instructions:https://www.gov.uk/government/publications/unaccompanied-asylum-seeking-children-uasc-grant-instructionshttps://www.gov.uk/government/publications/asylum-dispersal-grant-funding-instruction/funding-instruction-for-local-authorities-asylum-grant-2025-2026

Whether the Office for National Statistics holds data on the number of dwellings in each council tax band by (a) Parliamentary constituency, (b) local authority ward or division or polling district, (c) Lower layer Super Output Areas and (d) Middle layer Super Output Areas, in (i) England and (ii) Wales.

The Office for National Statistics does not publish this data. The Valuation Office Agency (VOA) publish Council Tax statistics on gov.uk.

Further to paragraph 1.28 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, how the Government intends to finance the cost of the estimated £14 billion of local authority SEND deficits; and what proportion of accrued deficits will remain with local authorities from 2028-29.

See paragraph 4.94 of Budget 2025: Strong Foundations, Secure Future. https://www.gov.uk/government/publications/budget-2025-document

Further to the written statement of 25 November 2025, HCWS1097, on Devolution and Growth, and further to the Visitor levy policy paper published on 26 November 2025, whether the levy measure will be classed by the Government as a tax; and whether there is a Tax Information Notice to accompany the measure.

The precise design and scope of a devolved power for Mayors to introduce an overnight visitor levy if they so choose is under development. The Government has published a consultation running until 18 February 2026, so that the public, businesses, and local government can inform and help shape the design of the devolved power. A Tax Information and Impact Note (TIIN) has not been published. TIINs usually accompany legislation for tax measures administered by central government. The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. Following consultation, we expect Mayors would publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment, informed by the consultation.

Pursuant to the answer of 13 November 2025, to Question 86773, on Ministers: Council tax, what policy or threshold is used to prevent the occupation of a designated secondary residence as a de facto primary residence; and whether there is any internal written guidance or advice on the matter.

There is no such internal written guidance or advice.Whether a residence is an individual’s sole or main residence is ultimately a question of fact determined by the billing authority.

Communities and Local Government, pursuant to the Answer of 13 October 2025 to Question 77537 on Hotels: Taxation, and with reference to the written statement of 25 November 2025 on Devolution and Growth, HCWS1097, on what basis this change in policy was made.

The government keeps all tax policy under review. The government’s number one mission is to kickstart economic growth, and devolving fiscal powers is critical to achieving this.Introducing a visitor levy provides Mayors with a new lever to both raise and reinvest revenue locally. English Mayors have come together to ask for an overnight stay levy through the “right to request”. The government has considered these representations from Mayors and the three amendments proposed by Wera Hobhouse MP, Paula Barker MP and Alex Mayer MP, to the English Devolution and Community Empowerment Bill in reaching this position. A Written Ministerial Statement setting out this position was published on 25 November.A visitor levy also responds to the call from Mayors for further fiscal devolution.

Further to paragraph 4.38 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, whether according to information held by HM Treasury, the 10.2 per cent increase in business rate receipts from 2025-26 to 2026-27 is a figure for (a) England, (b) Great Britain or (c) the United Kingdom.

This figure applies to the United Kingdom.

Whether the high value council tax surcharge will be valued by the Valuation Office Agency by the same assumptions and methodology as current council tax, other than the valuation date.

The Valuation Office Agency are developing their approach to the targeted revaluation and will set out more details in due course, following the outcome of the Government's consultation. In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.

Pursuant to the answer of 19 November 2025, to Question 89453, on Deputy Prime Minister: Admiralty House, for what reason the second homes premium was billed in July when it had been introduced in from 1 April 2025.

The issuing of council tax bills is a matter for the relevant billing authority.

Further to page 122 of the OBR, Economic and Fiscal Outlook, November 2025, CP1439, 26 November 2025, what is her department’s estimated spending on asylum in 2024-25 and each year of the Spending Review.

Asylum support spend in FY 2024/25 was £4.0 billion and for 2025/26 the budget is £3.6 billion. As per the Spending Review, by FY 2028/29, we plan to reduce this by £1.1 billion, bringing the total spend down to £2.5 billion. The allocations process is ongoing to profile this expenditure and confirm budgets for each year, which will then be published in the Main Estimate.

Whether the Home Office and its subcontractor are paying above market rates to hire Houses in Multiple Occupation for asylum accommodation.

This Government is determined to restore order to the asylum system so that it operates swiftly, firmly and fairly. This includes our accommodation sites, as the Home Office continues to identify a range of options to minimise the use of hotels and ensure better use of public money, whilst maintaining sufficient accommodation to meet demand.The procurement process is guided by principles of sustainability and measured growth, ensuring that accommodation is not only available but also suitable for long-term use and integrated within local communities.

What assessment she has made of the potential merits of the Preventing Radicalisation Fund funding to local authorities in 2025-26 operating on a competitive bidding basis.

It is vital that Prevent is well-equipped to counter the threats that we face and the ideologies that underpin them. Prevent provides funding for all local authorities in England, Wales and Scotland to address radicalisation risks through targeted projects, under the Preventing Radicalisation Initiative fund (PRI).For 2025-26 changes were made to the management and bidding process for the PRI fund, with all projects being administered through a grant administrator and Home Office undertaking due diligence on all Civil Society Organisation providers. This ensures government funding is only provided to those approved individuals or organisations that we are confident do not support or hold extremist views.Project delivery must focus on tackling the ideological causes of terrorism, challenging extremist ideology that can be reasonably linked to terrorism and / or providing early interventions to people who are potentially susceptible to radicalisation. Where other harms or vulnerabilities are addressed, it must be evident that the project beneficiaries are potentially susceptible to radicalisation due to significant risk factors.In the financial year April 2025 – March 2026, the Home Office is projected to provide £1,877,378.99 in project delivery funding to a total of 30 Civil Society Organisations under the Prevent Radicalisation programme.This year’s project provision is due to complete by 31st March 2026. Evaluation will be completed by analysts in Homeland Security Analysis and Insight during the next financial year that will reflect on how the Preventing Radicalisation Initiative fund has worked this financial year.

Through what mechanisms and systems will the Valuation Office Agency revalue dwellings for the new council tax surcharge.

The Valuation Office Agency are developing their approach to the targeted valuation and will set out more details in due course, following the outcome of the Government's consultation.In general, when valuing domestic properties, the VOA uses modern technology and industry standard techniques combined with freely available information including sales data, property attribute details and government records.