diff --git a/core/includes/theme.inc b/core/includes/theme.inc
index 8d527df..c659646 100644
--- a/core/includes/theme.inc
+++ b/core/includes/theme.inc
@@ -2427,9 +2427,11 @@ function theme_feed_icon($variables) {
 }
 
 /**
- * Returns HTML for a generic HTML tag with attributes.
+ * Prepares variables for the HTML tag templates.
  *
- * @param $variables
+ * Default template: html-tag.html.twig.
+ *
+ * @param array $variables
  *   An associative array containing:
  *   - element: An associative array describing the tag:
  *     - #tag: The tag name to output. Typical tags added to the HTML HEAD:
@@ -2438,30 +2440,26 @@ function theme_feed_icon($variables) {
  *       - script: To load JavaScript.
  *     - #attributes: (optional) An array of HTML attributes to apply to the
  *       tag.
- *     - #value: (optional) A string containing tag content, such as inline
- *       CSS.
+ *     - #value: (optional) A string containing tag content, such as inline CSS.
  *     - #value_prefix: (optional) A string to prepend to #value, e.g. a CDATA
  *       wrapper prefix.
  *     - #value_suffix: (optional) A string to append to #value, e.g. a CDATA
  *       wrapper suffix.
  */
-function theme_html_tag($variables) {
+function template_preprocess_html_tag(&$variables) {
   $element = $variables['element'];
-  $attributes = isset($element['#attributes']) ? new Attribute($element['#attributes']) : '';
-  if (!isset($element['#value'])) {
-    return '<' . $element['#tag'] . $attributes . " />\n";
+  $variables['attributes'] = isset($element['#attributes']) ? new Attribute($element['#attributes']) : new Attribute(array());
+  if (isset($element['#value'])) {
+    $variables['value'] = $element['#value'];
   }
-  else {
-    $output = '<' . $element['#tag'] . $attributes . '>';
-    if (isset($element['#value_prefix'])) {
-      $output .= $element['#value_prefix'];
-    }
-    $output .= $element['#value'];
-    if (isset($element['#value_suffix'])) {
-      $output .= $element['#value_suffix'];
-    }
-    $output .= '</' . $element['#tag'] . ">\n";
-    return $output;
+  if (isset($element['#tag'])) {
+    $variables['tag'] = $element['#tag'];
+  }
+  if (isset($element['#value_prefix'])) {
+    $variables['value_prefix'] = $element['#value_prefix'];
+  }
+  if (isset($element['#value_prefix'])) {
+    $variables['value_suffix'] = $element['#value_suffix'];
   }
 }
 
@@ -3212,6 +3210,7 @@ function drupal_common_theme() {
     ),
     'html_tag' => array(
       'render element' => 'element',
+      'template' => 'html-tag',
     ),
     // From theme.maintenance.inc.
     'maintenance_page' => array(
diff --git a/core/modules/system/templates/html-tag.html.twig b/core/modules/system/templates/html-tag.html.twig
new file mode 100644
index 0000000..57996cd
--- /dev/null
+++ b/core/modules/system/templates/html-tag.html.twig
@@ -0,0 +1,36 @@
+{#
+/**
+ * Default theme implementation for a generic HTML tag with attributes.
+ *
+ * Available variables:
+ * - tag: The tag name to output. Typical tags added to the HTML HEAD:
+ *   - meta: To provide meta information, such as a page refresh.
+ *   - link: To refer to stylesheets and other contextual information.
+ *   - script: To load JavaScript.
+ * - attributes: (optional) Remaining HTML attributes to apply to the tag.
+ * - value: (optional) The tag content, such as inline CSS.
+ * - value_prefix: (optional) Prepend this to value, e.g. a CDATA wrapper
+ *   prefix.
+ * - value_suffix: (optional) Append this to value, e.g. a CDATA wrapper
+ *   suffix.
+ *
+ * @see template_preprocess()
+ * @see template_preprocess_html_tag()
+ *
+ * @ingroup themeable
+ */
+ @todo: delete this file once http://drupal.org/node/1825090 is resolved.
+#}
+{% if value %}
+  <{{ tag }}{{ attributes }}>
+    {% if value_prefix %}
+      {{ value_prefix }}
+    {% endif %}
+    {{ value }}
+    {% if value_suffix %}
+      {{ value_suffix }}
+    {% endif %}
+  </{{ tag }}>
+{% else %}
+  <{{ tag }}{{ attributes }}/>
+{% endif %}