posted on 11 May 2021, updated on 12 May 2021
The Ministry of Housing, Communities and Local Government has published a table showing the council tax element of the local tax income guarantee. The table provides estimates that will be used to calculate on-account payments for the council tax element for local authorities in England.
Local authorities were asked to report an estimate of the annual net collectable debit for council tax in 2020-21 and an estimate of the total value of discretionary council tax discounts used to reduce 2020-21 liability under section *13A 1(c) of the Local Government Finance Act 1992. This estimate was made after the end of December 2020 (end of the third financial quarter) and provided via the regular QRC3 collection.
Authorities will be asked to update these figures as part of the 2020-21 QRC4 collection, and the department expect to publish an update to these figures in late June 2021. The updated figures will be used as the final outturn data for calculating the 2020-21 council tax element of the local tax income guarantee, and payments will be reconciled accordingly.
* Section 13A (1c) of the Local Government Finance Act 1992 allows local authorities to, in exceptional circumstances, reduce the Council Tax liability for a charge payer. Statutory exemptions and discounts must first have been exhausted.