The referendums relating to Council Tax increases (principles) report (England) 2013 to 2014
This document describes when a referendum must be held in relation to Council Tax increases.
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According to the Local Government Finance Act 1992, each billing authority must determine whether its basic amount of Council Tax for a financial year is excessive in accordance with a set of principles determined by the Secretary of State.
If an authority’s relevant basic amount of Council Tax is excessive a referendum must be held in relation to that amount.