Forms and Guidance Notes for the Council Tax requirement return (CTR)

The Department for Housing Communities and Local Government wrote to all English local authorities giving notice that they are required to supply the information specified in the schedule of the letter in the form and manner and at the time specified.

Council Tax requirement return (CTR) forms to be completed by local authorities, along with accompanying guidance notes:

• CTR1 for billing authorities
• CTR2 for major preceptors excluding the Greater London Authority and the Greater Manchester Combined Authority
• CTR3 for the Greater London Authority
• CTR4 for the Greater Manchester Combined Authority

Authorities are reminded that they are required to seek the approval of their local electorate in a referendum if their relevant basic amount of council tax is excessive, by reference to the principles set out in the Referendums Relating to Council Tax Increases (Principles) (England) Report 2021-22.

It should be noted that the council tax collection fund deficit section has been added to the CTR1 form to collect information which must be calculated by local authorities under the (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020, which came into force on 1 December 2020. The regulations make provision for the estimation and phasing of an 'exceptional balance' that was calculated to be in deficit when billing authorities estimated their collection fund surpluses and deficits on 15 January 2021.

The deadline for all forms to be returned is Friday 12 March 2021.