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| 1 | +- name: High value council tax surcharge starts in 2028 |
| 2 | + period: 2027 |
| 3 | + input: |
| 4 | + region: LONDON |
| 5 | + main_residence_value: 3_000_000 |
| 6 | + main_residential_property_purchased: 0 |
| 7 | + council_tax: 0 |
| 8 | + household_owns_tv: false |
| 9 | + gov.hmrc.stamp_duty.property_sale_rate: 0 |
| 10 | + output: |
| 11 | + high_value_council_tax_surcharge: 0 |
| 12 | +- name: High value council tax surcharge applies in England and flows into aggregates |
| 13 | + period: 2028 |
| 14 | + input: |
| 15 | + region: LONDON |
| 16 | + main_residence_value: 2_554_326.811538164 |
| 17 | + main_residential_property_purchased: 0 |
| 18 | + council_tax: 0 |
| 19 | + household_owns_tv: false |
| 20 | + gov.hmrc.stamp_duty.property_sale_rate: 0 |
| 21 | + output: |
| 22 | + high_value_council_tax_surcharge: 2_500 |
| 23 | + household_tax: 2_500 |
| 24 | + gov_tax: 2_500 |
| 25 | +- name: High value council tax surcharge is uprated from 2029 |
| 26 | + period: 2029 |
| 27 | + absolute_error_margin: 0.01 |
| 28 | + input: |
| 29 | + region: LONDON |
| 30 | + main_residence_value: 2_629_940.453174542 |
| 31 | + main_residential_property_purchased: 0 |
| 32 | + council_tax: 0 |
| 33 | + household_owns_tv: false |
| 34 | + gov.hmrc.stamp_duty.property_sale_rate: 0 |
| 35 | + output: |
| 36 | + high_value_council_tax_surcharge: 2_550 |
| 37 | + household_tax: 2_550 |
| 38 | + gov_tax: 2_550 |
| 39 | +- name: High value council tax surcharge only applies in England |
| 40 | + period: 2028 |
| 41 | + input: |
| 42 | + region: SCOTLAND |
| 43 | + main_residence_value: 7_000_000 |
| 44 | + main_residential_property_purchased: 0 |
| 45 | + council_tax: 0 |
| 46 | + household_owns_tv: false |
| 47 | + gov.hmrc.stamp_duty.property_sale_rate: 0 |
| 48 | + output: |
| 49 | + high_value_council_tax_surcharge: 0 |
| 50 | + household_tax: 0 |
| 51 | + gov_tax: 0 |
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