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

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

PDF, 98 KB, 2 pages

Council tax collection fund deficit spreading tool: guidance notes

PDF, 156 KB, 6 pages

Council tax collection fund deficit spreading tool

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 ‘exceptional balance’ when billing authorities estimate their collection fund surpluses and deficits on 15 January 2021.

Published 15 December 2020