Correspondence

Council Tax information letter 15/2002: 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 2023 by the Local Authorities (Funds) (England) Regulations 1992.

• From: Department for Levelling Up, Housing and Communities
• Published: 16 December 2022

Applies to England

Documents

Council Tax information letter 15/2002: Updated council tax collection fund deficit spreading tool

PDF, 179 KB, 2 pages

Council tax collection fund deficit spreading tool: year 3 guidance notes

PDF, 258 KB, 11 pages

Council tax collection fund deficit spreading tool: year 3

MS Excel Spreadsheet, 147 KB

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Details

This letter introduces an updated council tax collection fund deficit spreading tool and guidance notes for the third and final year of the collection fund deficit phasing scheme. These will assist billing authorities in making the estimates and apportionment of liability required in January 2023 by the Local Authorities (Funds)(England) Regulations 1992.

Published 16 December 2022