About Property Tax Lab

What We Do

Property Tax Lab evaluates residential property tax policy in England and Wales. We compile official statistics, model policy scenarios, and examine the academic literature to support better-informed public debate.

Our Topics

Council Tax. Properties in England are banded on 1991 valuations; liability spans a 3:1 range regardless of current values. We publish band distributions, tax rates, and estimated values for every authority, and model revenue-neutral proportional scenarios.

HVCTS. The High Value Council Tax Surcharge (announced November 2025) is an annual levy on properties valued at £2 million or more, targeting owners rather than occupiers. We analyse scope estimates, projected revenue, valuation methodology, and collection challenges.

Stamp Duty. SDLT applies marginal rates of 0–12% on property purchases in England. We present current rate tables, HMRC revenue data (£8.6bn in 2023–24), and the academic evidence on mobility effects and deadweight loss.

AVMs for Tax. Automated Valuation Models enable proportional property taxes by providing valuations at scale. We survey international approaches, examine the VOA's methodology for the 2028 Welsh revaluation, and assess requirements for scaling to England's 24 million properties.

Our Approach

Policy evaluation, not advocacy. We present research faithfully, including contested or inconclusive findings.

Authoritative sources. Official statistics, Land Registry data, and peer-reviewed research, with primary sources cited throughout.

Transparent methodology. Our models set out assumptions explicitly. Where we estimate, we explain the basis and margin of uncertainty.

Independence. Not affiliated with any political party, lobbying organisation, or industry group.