posted on 10 January 2022, updated on 01 January 0001
the Department for Levelling Up, Housing and Communities has issued an information letter introducing an updated council tax collection fund deficit spreading tool. The tool is intended to assist billing authorities undertake the calculations required in January 2022. The department previously issued Council Tax Information Letter 6/2020 in December 2020, which included a calculation tool and guidance notes for use by billing authorities when making the required estimate of collection fund surpluses and deficits on 15 January 2021.
The new letter indicated that a further tool would be issued for eligible authorities to use when making the required calculations on 15 January 2022. Billing authorities are reminded that these calculations are required to be made on 15 January 2022, and it remains the responsibility of said authorities to satisfy themselves that they have complied with the legislation and are apportioning surpluses and deficits correctly.