Calculate the council tax base and requirement

Section 151 officer and finance: Calculate the council tax base and requirement. Starts when: Budget cycle. Steps: Count dwellings by band from the valuation list; Apply discounts and collection rate; Approve the tax base; Calculate the requirement. Done when: The tax base is approved by 31 January and the requirement reconciles to the budget. Rules that apply: Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012; Local Government Finance Act 1992 s31A.

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