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.

From:
Ministry of Housing, Communities & Local Government (2018 to 2021)
Published
15 December 2020

Applies to England

Documents

PDF, 98 KB, 2 pages

PDF, 156 KB, 6 pages

MS Excel Spreadsheet, 135 KB

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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 鈥榚xceptional balance鈥� 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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