Correspondence
Council Tax information letter 4/2020: Phasing of 2020-21 collection fund deficits
This letter summarises the requirements of the Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020.
Applies to England
Documents
Details
This letter summarises the requirements of the Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020 which were laid before Parliament on 5 November 2020, and which will come into force on 1 December 2020.
The regulations potentially affect the council tax and non-domestic rates estimated Collection Fund surpluses and deficits of all billing and major precepting authorities in financial years 2021-22, 2022-23 and 2023-24.