Timetable

The proposed timetable

The first opportunity is late 2027, not 2028.

The first practical opportunity for homeowners to check and correct the facts behind a proposed band is expected in late 2027. See our timeline below for more information, and Register here to be kept updated on the Mansion Tax's implementation.

This page reflects the government consultation published in May 2026. The policy applies to England and details may change before implementation.

  1. 2026

    Values are being set

    Bands will be based on what each property was worth in 2026. The Valuation Office is carrying out a targeted valuation exercise using comparable sales and property data, supported by an automated valuation model and professional valuers.

    What you can do now

    Document the 2026 position.

    Record your property's facts, condition and available completed-sale evidence while the 2026 market conditions remain current, then refresh that evidence against the official band when it's released.

    Start a free Evidence Engine assessment

  2. Late 2027

    The one to watch

    The draft list is published

    The Valuation Office expects to publish a draft list of properties in scope. Homeowners should be able to contact it directly to correct factual inaccuracies relevant to the banding decision, without beginning a formal challenge.

    This stage is about the property facts held by the Valuation Office, such as type, size, age, room count and parking. The consultation says representations should be made in a “reasonable time”, but does not set a fixed deadline.

  3. March 2028

    Final list and first bills

    The final list will establish the chargeable bands, and local authorities are expected to issue the first bills in March. Once the final list is in force, changing a band requires the formal challenge process.

  4. From April 2028

    Eight months to challenge

    The surcharge takes effect. The proposal gives homeowners an initial eight-month window to challenge their banding, rather than the standard six months planned thereafter. The Valuation Office would have four months to respond, followed by three months to appeal to the Valuation Tribunal for England if needed.

    The charge must still be paid while a challenge or appeal is outstanding. Any overpayment should be refunded if the band is later amended.

Read the government consultationTry the Evidence Engine