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Council tax levels set by local authorities in England - 2011-12

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Council tax levels set by local authorities in England - 2011-12

    Statistical Release

    23 March 2011

    COUNCIL TAX LEVELS SET BY LOCAL AUTHORITIES IN ENGLAND 2011-12

    ; The average Band D council tax set by local authorities in England for 2011-12 will be

    ?1,439, (2010-11 ?1,439).

    ; In England in 2011-12, the average council tax per dwelling will be ?1,196 compared

    with ?1,195 in 2010-11, an increase of 0.1%.

    ; Excluding parishes, no local authority has increased its Band D council tax.

    ; The average Band D council tax will be ?1,308 in London, ?1,399 in metropolitan areas and ?1,484 in shire areas.

    ; Parish precepts in 2011-12 will total ?367 million. This represents an increase of 2.8%

    over the 2010-11 figure of ?357 million. The average Band D parish precept in 2011-

    12 will be ?45.88, an increase of 2.1%.

    ; The total tax base used for setting council taxes for 2011-12 was 18.4 million Band D

    equivalent dwellings. This represents an increase of 0.7% over the figure of

     18.2 million for 2010-11.

This release provides information on council tax levels and associated information for the

    financial year 2011-12, and changes over 2010-11. This information is derived from

    Budget Requirement (BR) forms submitted by all 326 billing authorities and all 95 major

    precepting authorities in England. The release has been compiled by the Local Government Finance - Data Collection, Analysis and Accountancy division of the Department for Communities and Local Government.

Responsible Statisticians:

    Mike Young and Steven Melbourne Email: br.statistics@communities.gsi.gov.uk

Contact points:

    Press enquiries: Telephone 0303 444 0444 Other enquiries: Telephone 0303 444 2116 Email press.office@communities.gsi.gov.uk Email br.statistics@communities.gsi.gov.uk Website: www.communities.gov.uk

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Council tax levels set by local authorities in England 2011-12

Contents Page

    Table 1 Average council tax and % change 2002-03 to 3

    2011-12

    Chart A Average Band D council tax % change 2002-03 to 2011-12 4

    Table 2 Average Band D council tax and % change by area of 5

    authority 2007-08 to 2011-12

    Table 3 Budgeted local government net revenue expenditure: 6

    England summary 2009-10 to 2011-12

    Table 4 Council tax (average Band D and average per dwelling) 7

    and % change: by area 2011-12

    Table 5 Council tax (average Band D and average per dwelling) 9

    and % change: by class of authority 2011-12

Additional tables (these are available via the following web-link -

    http://www.communities.gov.uk/localgovernment/localregional/localgovernmentfinance/statistics/

    counciltax/rates/

    Table 6 Council tax (average Band D and average per dwelling) 10

    and % change: individual local authorities 2011-12

    Table 7 Area council tax for a dwelling occupied by two-adults by 10

    band 2011-12

    Table 8 Budget requirement and chargeable dwelling figures - all 10

    authorities 2011-12

    Table 9 Parish precepts by class of authority 2010-11 and 2011-12 11

    Terminology used in this release 12

    Data quality 15

    Uses made of data 15

    Background Notes 16

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Council tax levels set by local authorities in England 2011-12

1. Council tax can be measured in ‘Band D’ or in ‘per dwelling’ terms. Band D has

    historically been used as the standard for comparing council tax levels between and

    across local authorities, as this measure is not affected by the varying distribution of

    properties in bands that can be found across authorities. Additionally, the number of

    Band D equivalent dwellings are collected at around the same time that the council

    tax levels are set by the local authority, whereas the ‘per dwelling’ calculation uses

    chargeable dwellings figures that are captured some five months in advance of

    setting council tax levels. The Band D measure therefore better reflects the latest

    position.

    2. Table 1 gives figures for levels of, and changes in, the average Band D council tax

    and the average council tax per dwelling for the last 10 years. These figures include

    parish precepts, whereas figures excluding parish precepts are shown in Table 5.

    Figures in this release are shown in pounds whilst percentage changes are

    calculated on figures expressed to the nearest penny.

    3. The Government Spending Review 2010 allocated ?650 million to help local

    authorities to implement a council tax freeze in England in 2011-12. Key elements

    of the scheme can be found in paragraph 2 of the Background notes.

; The average Band D council tax set by local authorities in England for 2011-12 will

    be ?1,439, (2010-11 ?1,439).

; In England in 2011-12, the average council tax per dwelling will be ?1,196 compared

    with ?1,195 in 2010-11, an increase of 0.1%. This is the lowest increase since the

    introduction of council tax in 1993-94.

    Band D for area Average per dwelling

     ? % change ? % change

     2002-03 976 8.2 804 8.5

     2003-04 1,102 12.9 908 13.1

     2004-05 1,167 5.9 967 6.4

     2005-06 1,214 4.1 1,009 4.3

    2006-07 1,268 4.5 1,056 4.7

    2007-08 1,321 4.2 1,101 4.3

     2008-09 1,373 3.9 1,145 4.0

    2009-10 1,414 3.0 1,175 2.6

    2010-11 1,439 1.8 1,195 1.7

     2011-12 1,439 0.0 1,196 0.1

    Sources: BR and CTB forms

    (a) Figures include parish precepts.

    4. The average council tax per dwelling is lower than the average Band D council tax.

    This is mainly because, in England as a whole, bands A to C account for almost two-

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    thirds of all dwellings. Further details on this can be found in paragraph 7 of the

    Background Notes to this release.

    5. Generally, the percentage increase in the average council tax per dwelling is higher

    than the increase in the average Band D council tax. This is largely because the

    percentage increase in the tax base (the denominator for the average Band D

    measure) is greater than the percentage increase in the number of chargeable

    dwellings (the denominator for the average per dwelling measure). In both 2009-10

    and 2010-11 the opposite occurred and the percentage increase in tax base was

    lower than the percentage increase in chargeable dwellings. This led to the increase

    in average council tax per dwelling being lower than that for the average Band D.

    However in 2011-12, the percentage change in average council tax per dwelling was

    again higher than that for the average Band D.

    6. Chart A shows the changes in average Band D council tax since 2002-03.

    14

    12

    10

    8

    6

    4percentage change

    2

    0

    2002-032003-042004-052005-062006-072007-082008-092009-102010-112011-12 (a) Figures include parish precepts

    7. Table 2 gives the average Band D council tax levels and percentage changes for

    London, metropolitan areas and shire areas for the last five years.

; The average Band D council tax for 2011-12 will be ?1,308 in London, ?1,399 in

    metropolitan areas and ?1,484 in shire areas.

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     (b) London area Metropolitan areas Shire areas

    ? % change ? % change ? % change

    2007-08 1,258 3.6 1,284 3.8 1,348 4.4

    2008-09 1,292 2.7 1,328 3.4 1,406 4.3

    2009-10 1,308 1.3 1,372 3.3 1,452 3.3

    2010-11 1,309 0.0 1,399 2.0 1,484 2.2

    2011-12 1,308 0.0 1,399 0.0 1,484 0.0

Source: BR forms

     (a) Figures include parish precepts.

     (b) Figures include unitary authorities.

    8. Table 3 gives a breakdown of the funding of budgeted net revenue expenditure for

    England for 2009-10 to 2011-12. This information is as reported at the time local

    authorities either set, or in the case of the designated authorities (see para 3 of

    Background Notes) revise their budgets, and is reported to the Department for

    Communities and Local Government by the authorities on their BR forms.

; Local authority budget requirements including parish precepts in 2011-12 will total

    ?56.7 billion.

    ; Parish precepts in 2011-12 will total ?367 million. This represents an increase of

    2.8% over the 2010-11 figure of ?357 million.

    ; The council tax requirement in 2011-12 will total ?26.5 billion which represents an

    increase of 0.8% over the 2010-11 figure of ?26.3 billion.

; Local authorities have budgeted to use ?963 million from reserves during 2011-12.

    This figure is ?190 million, or 20% higher than the ?773 million reported on the 2010-

    11 BR forms but is less than half the amount of reserves local authorities reported

    they would use in 2009-10.

; The total tax base used for setting council taxes for 2011-12 was 18.4 million Band D

    equivalent dwellings. This represents an increase of 0.7% over the figure of

     18.2 million for 2010-11.

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     ? million (c) 2009-10 2010-11(R) 2011-12

    Net revenue expenditure (excluding parish precepts) 55,611 55,796 56,672

    less Use of reserves 1,936 773 963

    of which:

    schools reserves 59 76 84

    earmarked reserves 1,476 509 575

    unallocated reserves 400 188 305

equals Net budget requirement (excluding parish precepts) 53,675 55,023 55,709

    plus Parish precepts 340 357 367

    equals Budget requirement 54,016 55,380 56,076

less Formula Grant 28,318 29,060 29,499

    of which:

    Redistributed business rates (a) 19,515 21,517 19,017

     Revenue support grant 4,501 3,122 5,873

    General GLA grant (Greater London Authority only) 48 48 63

    Principal formula police grant 4,253 4,374 4,546

plus Community charge items from the preceding year 0 0 0

    plus Collection fund deficit (+)/ surplus (-) from the preceding year (b) -65 -65 -125

equals Council tax requirement 25,633 26,254 26,451

divided by Taxbase for council tax-setting purposes (million) 18.130 18.242 18.378

equals Average Band D council tax (including parish precepts) (?) 1,414 1,439 1,439

Source: BR forms

    9. Table 4 shows both the levels and the annual percentage changes in the average

    Band D council tax and the average council tax per dwelling by area and region.

    There are increases in the average band D council tax for regions in which no

    individual authority has increased its council tax. This is because the region's council

    tax is calculated as an average of the authorities' band D council tax weighted by

    their taxbase; the average figure is therefore affected by changes in the taxbase as

    well as by changes in the band D figure.

    ; The average Band D council tax in each region for 2011-12 varies from ?1,308 in

    London to ?1,512 in the North East.

    ; The average council tax per dwelling for 2011-12 varies from ?1,048 in Yorkshire and

    the Humber to ?1,374 in the South East.

     6

    Average Band D Average council tax council tax for area of per dwelling in the billing authority area

     ? % change ? % change

     ENGLAND 1,439 0.0 1,196 0.1

     By area of authority:

     London area 1,308 0.0 1,214 0.3

     Metropolitan areas 1,399 0.0 1,000 0.1

     Shire areas (b) 1,484 0.0 1,258 0.0

     By region:

     North East 1,512 0.1 1,060 0.1

     North West 1,469 0.0 1,088 0.1

     Yorkshire and the Humber 1,406 0.0 1,048 0.2

     East Midlands 1,486 0.0 1,140 0.0

     West Midlands 1,416 0.0 1,114 0.2

     East of England 1,480 0.0 1,293 0.1

     London 1,308 0.0 1,214 0.3

     South East 1,468 0.0 1,374 0.0

     South West 1,500 0.1 1,272 -0.1

     Sources: BR and CTB forms

     (a) Figures include parish precepts. (b) Figures include unitary authorities.

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    10. Table 5 shows council tax levels for England as a whole and by class of authority,

    along with the percentage change over the corresponding figure for 2010-11. For

    columns 1 to 6, this is expressed in terms of average Band D council tax, both

    excluding (columns 1 and 2) and, where they exist, including parish precepts

    Columns 5 and 6 show the average area Band D council tax for (columns 3 to 6).

    2011-12.

    11. The final two columns of Table 5 show the average council tax per dwelling within the

    area. The definition for columns 5 to 8 includes the council tax for the other

    authorities that provide services in the authority’s area.

; Shire districts have the lowest change for a class excluding parishes with a decrease

    of 0.1%, but the highest increase excluding parishes with an increase of 0.3%.

; There will be a small decrease in the average Band D council tax in London

    boroughs, but the average council tax per dwelling will increase by 0.3%.

; The highest percentage change in average council tax will be for the Metropolitan

    Police Authority which will increase by 5.1% over the 2010-11 figure. However, the

    average council tax for all other services in the Greater London Authority area has

    decreased by 12.0% which results in there being no change in the average council

    tax for the Greater London Authority area.

; The Greater London Authority’s Band D council tax again includes a ?20 precept to

    contribute towards the 2012 Olympic Games.

    12. Further information about which class of authority individual local authorities fall into

    can be found either in Annex A to Local Government Financial Statistics England No.

    20 2010 which is accessible at

    http://www.communities.gov.uk/publications/corporate/statistics/financialstatistics202

    010 , or in Table 8 of this release

     8

    Average council tax for Average council tax for Average council tax for Average council tax per (a) the authority excluding the authority including area of billing authority dwelling in the area (a)parish precepts parish precepts (Band D)

    (Band D) (Band D)

    ? % change ? % change ? % change ? % change

     (Column 1) (Column 2) (Column 3) (Column 4) (Column 5) (Column 6) (Column 7) (Column 8) ENGLAND 1,419 0.0 1,439 0.0 1,439 0.0 1,196 0.1

     Class of authority: Inner London boroughs including City 808 0.2 808 0.2 1,117 0.1 1,025 0.6 Outer London boroughs 1,119 0.0 1,119 0.0 1,429 0.0 1,335 0.2

     London boroughs 999 0.0 999 0.0 1,308 0.0 1,214 0.3

    (b) Greater London Authority 310 0.0 310 0.0 - - - -

     of which Metropolitan Police Authority 228 5.1 228 5.1 - - - -

     of which other services 82 -12.0 82 -12.0 - - - - Metropolitan districts 1,214 0.0 1,219 0.0 1,399 0.0 1,000 0.1

    (c)Metropolitan police authorities 123 0.0 123 0.0 - - - - Metropolitan fire and rescue authorities 56 0.0 56 0.0 - - - - Shire unitary authorities 1,216 0.0 1,243 0.0 1,462 0.0 1,165 0.1

     Shire counties 1,096 0.0 1,096 0.0 - - - -

     Shire districts 166 -0.1 196 0.3 1,496 0.0 1,311 0.0

     Shire police authorities 162 0.0 162 0.0 - - - -

     Shire fire and rescue authorities 67 0.0 67 0.0 - - - -

     (d) 165 1.2 165 1.2 - - - - Police authorities

    153 0.0 153 0.0 excluding Metropolitan Police Authority - - - -

    (e)- - Fire and rescue authorities 64 0.0 64 0.0 - - Sources: BR and CTB forms

    (a) Figures include parish precepts.

    (b) This includes Transport for London (TfL), London Development Agency (LDA), London Fire and Emergency Planning Authority (LFEPA) and Metropolitan Police Authority. (c) This does not include Metropolitan Police Authority element from GLA.

    (d) Includes Metropolitan Police Authority element from GLA, but excludes City of London Police (as this element is not distinguishable from the amount paid to the City of London). (e) Excludes fire and rescue services provided by counties, unitaries and the GLA.

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Additional tables

    13. There are three additional tables produced for all authorities that are not included in

    the printed version of this release owing to their size. They are available on the

    Department’s website and can be found at:

    http://www.communities.gov.uk/localgovernment/localregional/localgovernmentfinanc

    e/statistics/counciltax/rates/

    14. Below is a brief description of the data contained in the tables:

    ; Table 6 is similar to Table 5 but shows details at local authority level;

    ; Table 7 shows the average area council tax for a dwelling occupied by two adults

    in each local authority area, for each council tax band;

    ; Table 8 shows some of the data used by billing and major precepting authorities in

    calculating their council tax for 2011-12. The data are taken from the Budget

    Requirement (BR) forms supplied by local authorities in England to the Department

    for Communities and Local Government. The table also shows details of the number

    of chargeable dwellings in each authority taken from the CTB forms. Totals are also

    shown for England, regions and class of authority.

Parish and Charter trustees in England

    15. Table 9 shows information relating to parishes and parish precepts. Information on

    the number of parishes setting precepts was first collected for 2010-11. The table

    shows the number and tax base of parishes and charter trustees charging precepts

    and the average parish precept on an average Band D property in a precepting area.

    The parishes, or temples, of the City of London are excluded due to their unique

    arrangements.

    16. Further parish analysis and local level data, including any revisions to the

    information, will be published in April 2011. For further information about parishes in

    England please see the statistical release published in November 2010 which is

    available at

    http://www.communities.gov.uk/publications/corporate/statistics/parishes201011

; The average Band D precept charged by a parish or charter trustee for 2011-12 will

    be ?45.88. This is an increase of 2.1% from 2010-11. The largest increase is in the

    North East where precepts have increased by 6.7%

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