Correspondence

Council Tax information letter 6/2020: Council tax collection fund deficit spreading tool

This letter introduces a council tax collection fund deficit spreading tool, to help authorities undertake the calculations required by the Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020.

Applies to England

Documents

Council tax collection fund deficit spreading tool

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Details

This letter introduces a council tax collection 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.

Updates to this page

Published 15 December 2020

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