posted on 18 December 2021, updated on 20 December 2021
The Department for Levelling Up, Housing and Communities has published tables relating to the collection of data for use in calculations of the council tax element of the local tax income guarantee. The table provides both out-turn figures and estimates that will be used to calculate payments for the council tax element of the 2020/21 local tax income guarantee 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 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. This data was published on the 11 May and has been used in on-account payments.
Out-turn data has then been collected via the QRC4 collection, which shows the actual 2020-21 liability and net collectable debit. This will be used in further payments. The table has been updated to include this data.