Form

Council tax base (CTB): notes for completion

Updated 28 September 2023

Applies to England

Introduction

1. The Council Tax Base (CTB) return is designed to collect data on the number of dwellings in your authority area and any discounts, exemptions or premiums that may have been granted and the reason for these discounts / exemptions / premiums. It also produces a council tax base figure. It is important that data are provided are accurate as they are used for a wide range of purposes, including grant allocations and policy development. For example, previously empty dwellings (lines 16, 16a, 16b & 17) and second homes (line 11), along with data from lines 1 & 3, were used in calculating the New Homes Bonus, and while no announcement has been made on future allocations, they may be used. Authorities are also asked to ensure that the data inserted in Family Annexe tab are correct as these will be used in Family Annexe Grant allocation.

2. As in previous years, this form is to be completed by reference to dwellings shown on the Valuation List for the authority as at the second Monday in September (i.e. Monday 11 September 2023), and by reference to the number of discounts, exemptions, and premiums on the first Monday in October (i.e. Monday 2 October 2023) in respect of those dwellings. Generally, we would expect information on discounts, exemptions, and premiums to be provided on the basis of the information available to the authority on 2 October 2023. However, more recent figures for discounts, exemptions, and premiums applicable as at 2 October 2023 will be acceptable if numbers change significantly in the light of information received after 2 October 2023 (for example, for class N exemptions for students) although, please note that the deadline for return of this form is Friday 13 October 2023.

3. For the purposes of this form, chargeable dwellings are defined as dwellings shown on the Valuation List as at 11 September 2023 which are, on 2 October 2023, chargeable dwellings under section 4 of the Local Government Finance Act 1992 (’the 1992 Act’), less demolished dwellings and dwellings outside the area of the authority (as defined in paragraph 13).

4. Cells that are white with a black border can have data entered; those with a blue border have data automatically entered as this is already known by the Department for Levelling Up, Housing and Communities (DLUHC). Those cells that are coloured green are either calculated cells (i.e. totals) or are have information brought forward from elsewhere, either in the table or elsewhere in the Excel workbook. There is no need to attempt to enter data into these cells.

5. You are advised, in the first instance, to set up the form for your own local authority by selecting the appropriate authority name from the list in the CTB form. You should then complete the rest of the parts of the form in the order the tabs are set out before returning to complete the main CTB form. This is because the data from the other tabs feed into the main CTB form and will help with its completion. Once the main CTB form is completed you will need to check to ensure there are no error messages flagged on earlier tabs and you should deal with any validation queries that have been generated.

6. Please note that contact details are collected in this form so that we have a primary point of contact for queries regarding the form. We will also use this to maintain our contact list, along with any secondary contacts and Chief Finance Officer details provided by the authority, for future communications regarding the CTB or related local government finance forms. These communications may in relation to late returns, validation queries or future collections. Information on our contact lists will be kept until a contact notifies us that are no longer responsible for this form. Contact details will not be shared with others outside of the authority and DLUHC’s local government finance data collection team, without prior agreement.

7. If you have any queries about completing the form, please contact us at ctb.stats@levellingup.gov.uk as soon as possible.

Notes on columns

Columns 2 to 9 refer to the valuation band shown for each dwelling on the Valuation List as at 11 September 2023, except that for lines 6 to 10. Dwellings subject to a reduction for disability should be treated as falling in the “alternative valuation band” (i.e. the band which applies after the reduction), as defined in regulation 4(1) and (3A) of the Council Tax (Reductions for Disabilities) Regulations 1992 (as amended) (‘the 1992 Regulations’). The valuation bands are set out in section 5(2) of the 1992 Act.

8. Column 1 refers to dwellings in band A, as defined in regulation 4(3A)(b) of the 1992 Regulations, that are subject to a reduction for disability and hence pay 5/9 the band D amount.

9. Column 10 shows the total number of dwellings on the Valuation List as at 11 September 2023 in each of the lines defined by the notes below. This column is calculated automatically for all rows.

Notes on lines in Part 1

Number of dwellings on the Valuation List

10. Enter in line 1 the total number of dwellings shown in the Valuation List as at 11 September 2023. This line will be pre-populated by data provided by the VOA. Any revision concerning the list at 11 September 2023 supplied by the listing officer to the authority will have to be confirmed in writing by the local Valuation Office. Please provide a copy of the confirmation email from the local Valuation Office when submitting the form.

Exempt dwellings

11. Enter in line 2 the number of dwellings shown on the Valuation List as at 11 September 2023 which are exempt dwellings on 2 October 2023 as prescribed by Classes B, D to N and P to W of the Council Tax (Exempt Dwellings) Order 1992 (as amended) (‘the Exempt Dwellings Order’). The total in column 10 must correspond with the total figure given in the total cell at the bottom of Part 1 of the CTB (Supplementary)(October 2023) form.

12. Dwellings exempt under Class O of the Exempt Dwellings Order (MoD properties held for the purposes of armed forces accommodation) should also be included in line 2 (and hence will not appear in line 4), because contributions in lieu will be paid in respect of them and these will be allowed for in line 25 (and line 32) of the form.

13. Dwellings where Crown immunity applies should be counted as chargeable dwellings (because although contributions in lieu will be paid, these contributions are not allowed for in line 25 (and line 32) of the form and should not be included in lines 2 or 3; they will therefore appear in line 4.

14. Demolished dwellings and dwellings outside the area of the authority (as defined below) should be included in line 3 and not line 2.

Demolished dwellings and dwellings outside the area of the authority

15. Enter in line 3 the number of dwellings (not already included in line 2) shown on the Valuation List as at 11 September 2023 which, on 2 October 2023, have been demolished (i.e. where, in the opinion of the authority, the dwelling has ceased to exist) or which, according to information available to the authority, were not within the area of the authority on 2 October 2023. These dwellings are treated for the purposes of this return as if they were exempt from council tax.

Chargeable dwellings

16. Line 4 gives the result of line 1 minus line 2 and line 3, i.e., the number of chargeable dwellings as defined in paragraph 3 above. This row is calculated automatically.

Disability reductions

17. Enter in line 5 the number of dwellings shown in each band of the Valuation List as at 11 September 2023 in respect of which the amount of council tax payable on 2 October 2023 is reduced by virtue of the 1992 Regulations.

18. Line 6 shows in columns 2 to 8 the number of such dwellings in each band after the reduction for disabled relief has been taken into account (i.e. the number of such dwellings in the “alternative valuation band” as described in regulation 4(1) and (3A)(a) of the 1992 Regulations). Column 1 of line 6 shows the number of dwellings in band A subject to the 5/9 of Band D council tax in accordance with regulation 4(3A)(b) of the 1992 Regulations. This row is calculated automatically.

For example, the figure in line 6 column 1 should be the same as that in line 5 column 2; the figure in line 6 column 2 should be the same as that in line 5 column 3, etc.

19. Line 7 shows the number of chargeable dwellings (as defined in paragraph 3 above), after adjustment for disabled relief, i.e. line 4 less line 5 plus line 6 and in the case of column 1, this number is the same as column 1 of line 6. This row is calculated automatically.

25% discounts where there is only one adult resident

20. 20. Enter in line 8 the number of dwellings shown on the Valuation List as at 11 September 2023 in respect of which the amount of council tax payable is subject, on 2 October 2023, to a 25% discount of council tax because only one adult is in residence, under section 11(1)(a) of the 1992 Act.

25% discounts where all but one adult resident is disregarded

21. Enter in line 9 the number of dwellings shown on the Valuation List as at 11 September 2023 in respect of which the amount of council tax payable is subject, on 2 October 2023, to a 25% discount of council tax because all but one adult is disregarded for council tax purposes, under section 11(1)(b) of the 1992 Act.

22. If the billing authority has determined a 25% discount of council tax for a second or an empty home, such discounts should not be included in lines 8 or 9, but at lines 11 or 13, as appropriate.

23. Please note that as a result of the Homes for Ukraine scheme and regulations related to council tax which came into force on 12 April 2022, authorities may find that they report more Council Tax discounts where payees receive a 25% or 50% discount where there is only one adult resident, where all but one adult resident is disregarded or where all residents are disregarded for Council Tax purposes. Please use the space provided within the form to report any changes to discounts related to the Homes for Ukraine scheme.

50% discounts where all adult residents are disregarded

24. Enter in line 10 the number of dwellings shown on the Valuation List as at 11 September 2023 in respect of which the amount of council tax payable is subject on 2 October 2023 to a 50% discount of council tax because all the residents are disregarded for council tax purposes under section 11(2)(b) of the 1992 Act.

25. If the billing authority has determined a 50% discount of council tax for a second or an empty home, such discounts should not be included in line 10, but at lines 11 or 13, as appropriate.

Second homes

26. Line 11 shows the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 which are not the sole or main residence of an individual and which are furnished i.e. second homes. This row is filled automatically from the data collected in Table C of the Flex Empty tab (see below).

Empty homes

27. Details of the number of chargeable dwellings which are unoccupied and substantially unfurnished (i.e. empty), and which are shown on the Valuation List as at 11 September 2023. This row is filled automatically from the data collected in Table A of the Flex Empty tab (see below).

28. Line 12 shows the number of chargeable dwellings which are empty and which are shown on the Valuation List as at 11 September 2023 which have been granted, on 2 October 2023, a zero % discount of council tax. This row is filled automatically from the data collected in Table A of the Flex Empty tab.

29. Line 13 shows the number of chargeable dwellings which are empty and which are shown on the Valuation List as at 11 September 2023 which have been granted, on 2 October 2023, a variable % discount of council tax and are not included in line 12. This row is filled automatically from the data collected in Table A of the Flex Empty tab.

30. Line 14 shows the number of chargeable dwellings which are empty and which are shown on the Valuation List as at 11 September 2023 which are being charged, on 2 October 2023, the Empty Homes Premium under Section 11B of the 1992 Act. This row is filled automatically from the data collected in Table B1, Table B2 and Table B3 of the Flex Empty tab.

31. Line 15 is the sum of lines 12, 13, and 14 and shows the total number of dwellings regarded as being empty as at 2 October 2023. This row is calculated automatically.

Flooded properties

32. When completing the next section, any dwelling that is empty as a result of any flooding and meets the definition of a “long term” empty property under the regulations should be counted in line 16.

33. What we are trying to ensure is that the number of long-term empty properties in line 18 isn’t inflated by properties flooded between 1 December 2015 and 31 March 2016 or flooded between 1 November 2019 and 29 February 2020, this is flooding where the Flood Recovery Framework was activated. If a property is only counted in line 16 because it was flooded in this period, then local authorities can have it discounted from the long-term empty properties by also reporting it in line 16a and line 16b.

34. If the property is flooded but isn’t being counted in line 16 for some reason (maybe it is furnished) then it shouldn’t be counted in line 16a or line 16b either as this would artificially reduce the number of long-term empties. Any flooded dwellings not recorded in line 16 because they do not meet the definition of a “long term” empty property under the regulation should be shown in lines 12, 13 or 14. This can include dwellings that were flooded at any point and/or that are in receipt of a discount whether funded locally or not.

35. Enter in line 16 the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 which are unoccupied and substantially unfurnished (and not subject to exemption), and which on 2 October 2023 have been empty for a period of 6 months or more. The dwellings included in this line should have previously been included in line 15 above.

36. Enter in line 16a the number of chargeable dwellings included in line 16 that are still empty on 2 October 2023 as a result of the flooding that occurred between 1 December 2015 and 31 March 2016 and are only empty because of the flooding.

37. Enter in line 16b the number of chargeable dwellings included in line 16 that are still empty on 2 October 2023 as a result of the flooding that occurred between 1 November 2019 and 29 February 2020 and are only empty because of the flooding.

38. Enter in line 17 the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 which are unoccupied and substantially unfurnished and fall to be treated under empty homes discount class D (formerly Class A exemptions), and which on 2 October 2023 have been empty for more than 6 months. The dwellings included in this line should have previously been included in line 15 above.

39. Line 18 equals line 16 - line 16a - line 16b - line 17. The dwellings included in this line should have previously been included in line 15 above. This row is calculated automatically.

Total number of dwellings

40. Line 19 shows the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 where there is liability to pay 100% council tax before the application of the Family Annexe discount. This row is calculated automatically.

41. Line 20 shows the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 that are subject to either a discount or a premium on their council tax before the application of the Family Annexe discount. The sum of line 19 & line 20 should equal line 7. This row is calculated automatically.

Family Annexe discount

42. Line 21 shows the effect on the tax base of any reductions applicable because of discounts awarded through the Family Annexe discount scheme under the Council Tax (Reductions for Annexes) (England) Regulations 2013. This row is filled automatically from the data collected in line A of the Family Annexe tab.

Calculations

43. Line 22 represents the dwelling equivalent numbers in each valuation band after allowing for exempt dwellings, disabled relief, dwellings in respect of which the amount of council tax payable is subject to a discount or premium, and those in receipt of the Family Annexe discount. The figures are shown to one decimal place. This row is calculated automatically.

Ratios to band D

44. Line 23 is already completed. It shows the proportions for each of the different valuation bands in relation to Band D. The proportions are set out in section 5(1) of the 1992 Act. The ratio for column 1 (band A dwellings entitled to a disabled relief reduction) is 5/9, as set out in regulation 4(3A)(b) of the 1992 Regulations.

Tax base

45. Line 24 (Band D equivalents) expresses the figures from line 22 in terms of Band D equivalent dwellings. It is calculated by multiplying line 22 by line 23. All columns of line 24 are shown to one decimal place. This row is calculated automatically.

Contributions in lieu (in respect of Class O dwellings)

46. Enter in column 10 of line 25 the number of band D equivalent Class O exempt dwellings (MoD properties) in respect of which contributions in lieu are payable for the financial year 2023-24. This should be calculated as the amount of contributions in lieu receivable for 2023-24 in respect of Class O exempt dwellings in the authority’s area divided by the average council tax (expressed in terms of band D 2 adult dwellings) for the authority for 2023-24.

47. For this purpose, the average council tax is the basic amount of council tax calculated by the billing authority for the year under section 31B of the 1992 Act, plus the amount obtained by dividing the sum of the amounts of precept payable for the year to each major precepting authority (as stated in accordance with section 40(2)(b) of the 1992 Act) by the amount of the council tax base calculated by the billing authority for 2023-24 under section 31B of the 1992 Act. The number should be entered to one decimal place only.

Tax base before the localisation of council tax support is taken into consideration

48. The figure in line 26 column 10 is the sum of line 24 column 10 and line 25 column 10 to one decimal place. This cell is calculated automatically.

Notes on lines in Part 2

49. Part 2 of the form is designed to show how the council tax base would look if the localisation of council tax support is taken into consideration. It is purely indicative. Authorities are not required to enter any data in Part 2 as all the relevant data have either been provided in the Part 1 of the form and are transferred to Part 2, are transferred from other tabs within the Excel workbook or are calculated automatically.

50. The data used in Part 2 are derived as follows:

• Line 27: the same as Part 1 line 22
• Line 28: the reduction in tax base due to Council Tax Support and is brought forward from the line of the same name on the CT Support tab. (See below.)
• Line 29: calculated from line 27 - line 28
• Line 30: the same as Part 1 line 23
• Line 31: Line 29 multiplied by line 30
• Line 32: the same as Part 1 line 25
• Line 33: Line 31 column 10 plus line 32

Any queries about the completion of the form should be made by email to ctb.stats@levellingup.gov.uk.

It is important that all authorities should return the information by the due date. Any authority that submits revised versions of either of the forms should make it clear that it replaces any previous return.

Certification

51. The Chief Financial Officer or S151 Officer is required to certify that the information provided on the form has been based on the number of dwellings shown in the Valuation List for the authority as at 11 September 2023, and that it accurately reflects the information available to him/her about the numbers of exemptions, demolished dwellings etc. disability reductions, disregards, discounts and premiums applicable on 2 October 2023 and, where appropriate, has been completed in manner consistent with the form for 2022.

52. Completed Excel forms should be sent to ctb.stats@levellingup.gov.uk and received by the department by Friday 13 October 2023.

53. Either a signed pdf of the form or an email from the Chief Finance Officer to confirm the following statement should be provided at the same time as the Excel form. We will not accept the CTB form as final without this statement

54. The statement is “I certify that the information provided on this form is based on the dwellings shown in the Valuation List for my authority on 11 September 2023 and that it accurately reflects information available to me about exemptions, demolished dwellings, disabled relief, discounts and premiums applicable on 2 October 2023 and, where appropriate, has been completed in a manner consistent with the form for 2022.”

Data required on the ‘Flex Empty’ tab

Section 11A and 11B of the 1992 Act, together with the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (as amended) (‘the 2003 Regulations’), enables local authorities to reduce the amount of council tax discounts given for second homes and reduce or increase the amount of discount for empty homes. Local authorities are asked to record the number of dwellings affected by these powers that are in force at 2 October 2023 in the Flex Empty tab. This information is then carried forward to lines 11 to 14 on the main CTB (October 2023) form.

Empty Property Council Tax Relief – Table A

Authorities may grant more than one level of discount for empty properties. If this is the case for your authority, we will require, by band and percentage discount, the number of dwellings that are empty as at 2 October 2023.

Details of the number of dwellings in line 7 of the main CTB form that are classed as empty and receiving a zero % discount on 2 October 2023 should be entered in the first line in Table A. The data from this line in Table A are fed through to line 12 on the main CTB(October 2023) form.

If your authority grants discounts other than zero%, enter the number of properties empty as at 2 October 2023 in the appropriate line(s) of Table A.

If the value of discount is not shown in Table A add the value in the “Percentage reduction” column under the “100” line.

The data from the “Total variable discount” line in Table A are fed through to line 13 on the main CTB (October 2023) form.

Empty Property Council Tax Premium – Table B

Under section 11B of the 1992 Act, authorities may charge a premium on those dwellings that have been empty and substantially unfurnished for more than 2 years. For properties that have been empty for between 2 and 5 years, the maximum premium is 100%, for properties that have been empty for between 5 and 10 years, the maximum premium is 200% and for properties that have been empty for more than 10 years, the maximum premium is 300%.

We require by band and the percentage premium charged the number of dwellings that were being charged a premium as at 2 October 2023. For example, if a property is being charged double the council tax due on the property, then this is a 100% premium (100% standard rate + 100% premium). Where no additional charge is being made, then this is 0% premium.

Table B1 (Properties that are empty for between 2 and 5 years)

If the value of the premium is not shown in Table B1 add the value in the “Percentage premium” column under the “100” line. This should be not be more than 100.

Table B2 (Properties that are empty for between 5 and 10 years)

If the value of the premium is not shown in Table B2 add the value in the “Percentage premium” column under the “200” line. This should be not be more than 200.

Table B3 (Properties that are empty for more than 10 years)

If the value of the premium is not shown in Table B3 add the value in the “Percentage premium” column under the “300” line. This should be not be more than 300.

The combined dwelling numbers paying the premium in Table B1, Table B2 and Table B3 are fed through to line 14 on the main CTB form.

Second Homes – Table C

Enter in Table C the number of chargeable dwellings shown on the Valuation List as at 11 September 2023 which are not the sole or main residence of an individual and which are furnished (second homes). These will be dwellings where the amount of council tax payable would be subject, on 2 October 2023, to a 50% discount of council tax - or would have been entitled to a 50% discount if the billing authority had not exercised its powers to reduce the discount under section 11A of the 1992 Act.

Under section 11A(4) of the 1992 Act billing authorities can determine a lesser percentage discount or end the discount for 2 classes of dwelling:

a. a Class A dwelling is defined as a dwelling “which is not the sole or main residence of an individual, which is furnished, and the occupation of which is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year”; and;

b. a Class B dwelling is defined as a dwelling “which is not the sole or main residence of an individual, which is furnished, and the occupation of which is not restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in the relevant year.”

These definitions are as set out in regulations 4 to 6 the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (‘the 2003 Regulations’). Note that there are exceptions in regulation 6 for caravans, boats and certain job-related dwellings.

Please use the top line for the number of homes that are awarded zero % discount only.

If the value of discount is not shown in Table C add the value in the “Percentage reduction” column under the “100” line.

The total actual second homes numbers in Table C are fed through to line 11 on the main CTB form.

Data required on the ‘CT Support’ tab

We require data that shows how much your council tax base has been reduced because of the localisation of council tax support.

Part A

Enter by band and, by category, the total amount of council tax expected to be foregone in 2023-24 as a result of dwellings receiving council tax support. The figure should be shown in £.

The average Band D council tax amount (including parish precepts) charged by your authority (line 15 of your CTR1 form for 2023-24) is automatically pre-filled when you select your authority in the drop-down box at the top of the main CTB(October 2023) form. The total reduction in tax base due to Council Tax Support will then be calculated.

It will feed through to line 28 of the main CTB form.

Data required on the ‘Family Annexe’ tab

We require data that shows how much your council tax base has been reduced because of the Family Annexe discount and the number of dwellings in receipt of the discount on 2 October 2023. Family Annexe discount is the last discount applicable to any dwelling and so the 50% discount on council tax is applied after all other discounts.

What we are trying to ascertain is the reduction in the tax base as a result of the Family Annexe discount given to dwellings as a fraction of the council tax for that band. It should be expressed as the discount across all family annexes in each band, rather than the value of council tax foregone because of the Family Annexe discount.

For example, if there was one Band C dwelling that would normally pay £1,200 Council Tax per annum. If they receive no other discounts, after the Family Annexe discount of 50% they will pay £600. What we require is the discount received (£600) divided by the Council Tax for that Band (£1,200) expressed as a decimal (in this case £600 / £1,200 = 0.5).

And if there was one Band C dwelling which would normally pay £1,200 per annum and if they receive a 25% discount for a Single Person Disregard, after the Family Annexe discount of 50% they will pay £450 ((£1200 * 0.75) * 0.5). Again, this should be expressed as fraction of the Council Tax payable for family annexe properties in that band (£450 / £1,200 = 0.375)

In all cases the maximum effect of the Family Annexe discount on the tax base is 50% of the number of family annexes in each band. This means that the reduction in tax base cannot be more than 50% of the number of family annexes reported.

In line A, enter by band, the effect on the tax base of any reductions applicable because of discounts awarded through the Family Annexe discount scheme under the Council Tax (Reductions for Annexes) (England) Regulations 2013. When arriving at this figure, calculate the tax base reduction separately for each applicable dwelling and then sum the figures to give the total reduction. This figure should be shown to one decimal place.

In line B, enter by band, the actual number dwellings in receipt of the Family Annexe discount as at 2 October 2023.

Information required on the ‘Validation’ sheet

Details regarding the validations applied to specific lines of the form are provided as a separate document.

Should other validation queries arise after the Excel form has been submitted, then the Department will contact your authority.