IRRV Alert - week ending 18th December 2020 (Part 1)
News
Consultations
Reports
6/2020: Council Tax information letter - 15 December 2020 (15 December 2020)
Correspondence
6/2020: Council Tax information letter - 15 December 2020
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.
Published 15 December 2020
From:
Ministry of Housing, Communities & Local Government
Applies to:
England
Documents
6/2020: Council Tax information letter - 15 December 2020
PDF, 98KB, 2 pages
Council tax collection fund deficit spreading tool: guidance notes
PDF, 156KB, 6 pages
Council tax collection fund deficit spreading tool
MS Excel Spreadsheet, 135KB
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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.
Published 15 December 2020