Correspondence

Council Tax information letter 1/2022: Updated council tax collection fund deficit spreading tool

This letter introduces an updated council tax collection fund deficit spreading tool, to help billing authorities undertake the calculations required in January 2022.

• From: Department for Levelling Up, Housing and Communities
• Published: 10 January 2022

Applies to England

Documents

Council Tax information letter 1/2022: Updated council tax collection fund deficit spreading tool

PDF, 239 KB, 2 pages

Council tax collection fund deficit spreading tool: year 2 guidance notes

PDF, 238 KB, 8 pages

Council tax collection fund deficit spreading tool: year 2

MS Excel Spreadsheet, 94.4 KB

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Details

This letter introduces an updated council tax collection fund deficit spreading tool and guidance notes for the second year of the collection fund deficit phasing scheme. These will assist billing authorities in making the estimates and apportionment of liability required in January 2022 by the Local Authorities (Funds)(England) Regulations 1992.

Published 10 January 2022