Council tax level 2004-05
The amount to be collected from council tax
It can be seen that the net cost of the city council’s services in 2004/05 is £280.403m. To calculate how much council tax we need to raise to pay for these services we have to take into account:
- the amount to be received from central government by way of revenue support grant and the redistribution of business rate income
- the cost of the precepts in respect of Greater Manchester Police, and Fire and Civil Defence authorities
- any surplus or deficit on the collection fund relating to the collection of council tax in earlier years
The position is summarised in the council tax requirement summary table (Word document).
The total net expenditure is apportioned to council taxpayers on a property value basis by reference to the council tax base. Details of how this base is calculated and the impacts it has on the council taxpayer are given below.
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 revenue required by the city council and the precepting authorities. The total net revenue of £79.716m 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 Salford be 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 collect etc. For 2004/05, the calculation can be seen in the calculation of the council tax base table (Word document).
The amount payable for a 2-person Band D household is £1,285.26 and it is calculated by dividing the total net expenditure of £79.716m by the tax base of 62,024.
Details of the council tax charge for the various property bandings are given below.
The cost to the council tax payer
As can be seen the total net expenditure to be met from council tax payers is £79.716m. This is divided by the council tax base as explained below to give the amount to be paid by individual households. A summary of the calculation can be seen in the council tax levy table (Word document).
The table shows that the council tax level for 2004/05 of £1,285.26 represents a 3.9% increase on the preceding year. Details of the comparative council tax levels for households in each valuation band are given below:
| Property Valuation Band | Council Tax 2003/04 (£) | Council Tax 2004/05 (£) |
|---|---|---|
| A minus | 687.20 | 714.03 |
| A | 824.64 | 856.84 |
| B | 962.08 | 999.65 |
| C | 1,099.52 | 1,142.45 |
| D | 1,236.96 | 1,285.26 |
| E | 1,511.84 | 1,570.87 |
| F | 1,786.72 | 1,856.49 |
| G | 2,061.60 | 2,142.10 |
| H | 2,473.92 | 2,570.52 |
Next: At a glance summary – what your council tax is spent on
This page was last updated on 29 March 2006
Email this page to a friend
Bookmark this page using:
Find out more about social bookmarking.
These sites allow you to store, tag and share links across the internet. You can share these links both with friends and people with similar interests. You can also access your links from any computer you happen to be using.
If you come across a page on our site that you find interesting and want to save for future reference or share it with other people, simply click on one of these links to add to your list.
All of these sites are free to use but do require you to register. Once you have registered you can begin bookmarking. Each of the sites works slightly differently so use the links below to find out which service best suits your needs.
Find out more about social bookmarking at Wikipedia.
