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.

Applies to England

Documents

Council tax collection fund deficit spreading tool: year 3

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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.

Updates to this page

Published 16 December 2022

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