Council Tax information letter 1/2022: Updated council tax collection fund deficit spreading tool
This letter introduces an updated council tax collection fund deficit spreading tool, to help billing authorities undertake the calculations required in January 2022.
Applies to England
Documents
Details
This letter introduces an updated council tax collection fund deficit spreading tool and guidance notes for the second year of the collection fund deficit phasing scheme. These will assist billing authorities in making the estimates and apportionment of liability required in January 2022 by the Local Authorities (Funds)(England) Regulations 1992.