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 council and the precepting authorities. The total amount to be funded from council tax of £99.0 million 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 2008/09, the calculation was as follows: -
| Band | Range of values £ | Gross number of dwellings |
Less discounts |
Net number of dwellings |
Proportion to band D |
No. of band D equivalent properties |
|---|---|---|---|---|---|---|
| A- |
Up to & including 40,000 but subject to disabled reduction |
106 | (6) | 100 | 5/9 | 55 |
| A | Up to and including 40,000 | 55,711 | (8,795) | 46,916 | 6/9 | 31,277 |
| B | 40,001 - 52,000 | 19,508 | (2,040) | 17,468 | 7/9 | 13,586 |
| C | 52,001 - 68,000 | 13,794 | (1,176) | 12,618 | 8/9 | 11,216 |
| D | 68,001 - 88,000 | 6,330 | (445) | 5,885 | 1 | 5,885 |
| E | 88,001 - 120,000 | 3,139 | (200) | 2,939 | 11/9 | 3,592 |
| F | 120,001 - 160,000 | 1,404 | (81) | 1,323 | 13/9 | 1,911 |
| G | 160,001 - 320,000 | 906 | (48) | 858 | 15/9 | 1,430 |
| H | More than 320,000 | 73 | (8) | 65 | 18/9 | 130 |
| 100,971 | (12,799) | 88,172 | 69,082 | |||
| Multiplied by the assumed collection rate | 98% | |||||
| Estimated council tax base 2008/09 | 67,700 |
The council tax base for 2008/09 of 67,700 band D equivalent properties represents an increase of 2,355 dwellings or 3.6% on the base for 2007/08. This reflects the increase in the number of new dwellings constructed in Salford.
The amount of council tax payable for a 2-person band D household can be calculated by dividing the total net expenditure of £99.0 million by the council tax base of 67,700 band D equivalent properties. The net result gives a band D council tax charge of £1,462.26 for 2008/09.
Details of the council tax charge for the various property bandings is given on the following page.
The cost to the council tax payer
This page was last updated on 19 March 2008
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