Source: UK Government
6/2020: Council Tax information letter – 15 December 2020
PDF, 98KB, 2 pages
Council tax collection fund deficit spreading tool: guidance notes
PDF, 156KB, 6 pages
Council tax collection fund deficit spreading tool
MS Excel Spreadsheet, 135KB
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This letter introduces a council tax calculation fund deficit spreading tool and guidance notes, to help billing authorities undertake the calculations required by the Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020, which came into force on 1 December 2020. The regulations make provision for the estimation and phasing of an ‘exceptional balance’ when billing authorities estimate their collection fund surpluses and deficits on 15 January 2021.
Published 15 December 2020