What is the council tax base
Revenue Budget 2003/04 - Information for Council Tax payers
The City Council's Spending Plans 2003/04
What is the Council Tax base ?
The Council Tax base is used to calculate how much each property will be charged to cover the total net costs of the City Council and the precepting authorities. The total net expenditure of £76.690m is divided by the Council Tax base to give the amount to be paid by individual households. The Council Tax base is calculated in line with Government regulations and the main points are given below.
Council tax requires that all domestic properties in the city of Salford are placed in one of nine valuation bands. The Government has determined that the Council Tax level for each of the bands is assessed as a proportion of the tax rate for a band D property.
Each year the Council must estimate the equivalent number of Band D properties, after allowing for discounts, exemptions, losses on collection etc. For 2003/04, the calculation was as follows:-
CALCULATION OF THE COUNCIL TAX BASE
| Property Valuation | Number of chargeable dwellings | No of Band D Equivalent Properties | ||||
|---|---|---|---|---|---|---|
| Band | Range of Values £ | Gross | Less Discounts | Net | Proportion to Band D | |
| A- | Up to and including 40,000 but subject to disabled reduction | 66 | 4 | 62 | 5/9 | 34 |
| A | Up to and including 40,000 | 54,381 | 8,915 | 45,466 | 6/9 | 30,311 |
| B | 40,001 - 52,000 | 16,969 | 1,813 | 15,156 | 7/9 | 11,788 |
| C | 52,001 - 68,000 | 12,512 | 969 | 11,543 | 8/9 | 10,260 |
| D | 68,001 - 88,000 | 5,265 | 338 | 4,927 | 1 | 4,927 |
| E | 88,001 - 120,000 | 2,626 | 136 | 2,490 | 11/9 | 3,043 |
| F | 120,001 - 160,000 | 1,163 | 61 | 1,102 | 13/9 | 1,592 |
| G | 160,001 - 320,000 | 777 | 42 | 735 | 15/9 | 1,225 |
| H | More than 320,000 | 61 | 19 | 42 | 18/9 | 84 |
| 93,820 | 12,297 | 81,523 | 63,264 | |||
| Multiplied by the Assumed Collection Rate | 98% | |||||
| Estimated Council Tax Base 2003/04 | 61,999 |
The amount payable for a 2-person Band D household is £1,236.96 and it is calculated by dividing the total net expenditure of £76.690m by the tax base of 61,999.
Please refer to the cost to the council taxpayer
More revenue budget information
How we managed resources in 2002/03
- Summary of variations from the approved budget
- Summary of service variations from the approved budget 2002/03
The City Council's spending plans 2003/04
- Summary of budget increases 2002/03 to 2003/04
- The amounts to be allocated to services 2003/04
- 2003/04 budget overview
- What it means for services
- The amount to be collected from council tax
- The cost to the council taxpayer
- What is the council tax base
Where the money is spent - services - at a glance summary
Where the money comes from - at a glance summary
This page was last updated on 29 March 2006
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