Correspondence
Council Tax information letter 5/2023: Council tax rebate reconciliation update
Published 12 December 2023
Applies to England
© Crown copyright 2023
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To: Local authorities in England - For the attention of the Council Tax section
From: Local Taxation Division, Department for Levelling Up, Housing and Communities (council.tax@levellingup.gov.uk)
Date: 12 December 2023
Council tax rebate - reconciliation
In June, we asked councils to provide data on the number and value of payments made in relation to the council tax rebate scheme in 2022. The Department has received and reviewed certified returns from all councils.
We will now proceed with reconciliation of these figures with the original grant payments, in line with the original grant conditions (Grant Determination No.31/6067). This means where councils have spent less than they were originally allocated for the scheme they will be required to return the remainder to DLUHC. This applies for both the core scheme and discretionary fund. Where a council required more funding than they were allocated for the core scheme the government will provide top up funding. However, where a council has spent more than they were allocated for the discretionary fund no top up payments will be made. Reconciliation will be made against payments made to eligible households only.
The amounts that will be paid or invoiced to each council are detailed in Annex A. Councils should expect this to take place ahead of the end of the financial year.
Further ineligible payments
The government’s expectation is that where further ineligible payments are identified councils will contact the Department, through the email address below, to inform them of any such payments. Councils will then be asked to amend this in their June DELTA return and return this funding to DLUHC.
Should you have any queries, please contact the Department at: council.tax@levellingup.gov.uk.
Local Taxation Division
DLUHC
Annex A: Reconciliation figures
| Council | Total recovery from council | Total payment to top-up councils |
|---|---|---|
| Adur District Council | £39,225.00 | £0.00 |
| Amber Valley Borough Council | £47,100.00 | £0.00 |
| Arun District Council | £99,126.00 | £0.00 |
| Ashfield District Council | £76,735.00 | £0.00 |
| Ashford Borough Council | £77,160.00 | £0.00 |
| Babergh District Council | £25,050.00 | £0.00 |
| Barking and Dagenham London Borough | £97,406.43 | £0.00 |
| Barnet London Borough | £176,107.50 | £0.00 |
| Barnsley Metropolitan Borough Council | £91,650.00 | £0.00 |
| Basildon Borough Council | £143,280.00 | £0.00 |
| Basingstoke and Deane Borough Council | £46,050.00 | £0.00 |
| Bassetlaw District Council | £83,450.00 | £0.00 |
| Bath and North East Somerset Council | £0.00 | £9,900.00 |
| Bedford UA | £132,238.00 | £0.00 |
| Bexley London Borough | £0.00 | £20,668.00 |
| Birmingham City Council | £2,083,428.00 | £0.00 |
| Blaby District Council | £28,800.00 | £0.00 |
| Blackburn with Darwen Borough Council | £63,450.00 | £0.00 |
| Blackpool Borough Council | £266,416.92 | £0.00 |
| Bolsover District Council | £21,985.00 | £0.00 |
| Bolton Metropolitan Borough Council | £152,084.00 | £0.00 |
| Boston Borough Council | £111,168.00 | £0.00 |
| Bournemouth, Christchurch and Poole (UA) | £370,425.00 | £0.00 |
| Bracknell Forest Council | £0.00 | £5,720.00 |
| Braintree District Council | £12,970.00 | £0.00 |
| Breckland District Council | £81,000.00 | £0.00 |
| Brent London Borough | £442,862.00 | £0.00 |
| Brentwood Borough Council | £55,790.00 | £0.00 |
| Brighton and Hove City Council | £107,100.00 | £0.00 |
| Bristol City Council | £379,343.43 | £0.00 |
| Broadland District Council | £50,700.00 | £0.00 |
| Bromley London Borough | £116,010.00 | £0.00 |
| Bromsgrove District Council | £48,240.00 | £0.00 |
| Broxbourne Borough Council | £183,150.00 | £0.00 |
| Broxtowe Borough Council | £56,545.00 | £0.00 |
| Buckinghamshire UA | £869,550.00 | £0.00 |
| Burnley Borough Council | £123,760.00 | £0.00 |
| Bury Metropolitan Borough Council | £156,632.00 | £0.00 |
| Calderdale Metropolitan Borough Council | £234,975.00 | £0.00 |
| Cambridge City Council | £174,145.00 | £0.00 |
| Camden London Borough | £0.00 | £138,600.00 |
| Cannock Chase District Council | £38,180.00 | £0.00 |
| Canterbury City Council | £99,820.00 | £0.00 |
| Castle Point Borough Council | £20,300.00 | £0.00 |
| Central Bedfordshire UA | £0.00 | £59,770.00 |
| Charnwood Borough Council | £317,040.00 | £0.00 |
| Chelmsford City Council | £169,200.00 | £0.00 |
| Cheltenham Borough Council | £249,416.00 | £0.00 |
| Cherwell District Council | £65,730.00 | £0.00 |
| Cheshire East UA | £89,430.00 | £0.00 |
| Cheshire West and Chester UA | £379,040.00 | £0.00 |
| Chesterfield Borough Council | £83,400.00 | £0.00 |
| Chichester District Council | £28,805.67 | £0.00 |
| Chorley Borough Council | £66,513.40 | £0.00 |
| City of Bradford Metropolitan District Council | £248,750.00 | £0.00 |
| City of London | £5,350.00 | £0.00 |
| City of York Council | £241,272.50 | £0.00 |
| Colchester Borough Council | £185,295.00 | £0.00 |
| Cornwall County UA | £412,770.00 | £0.00 |
| Cotswold District Council | £104,096.00 | £0.00 |
| Coventry City Council | £889,020.00 | £0.00 |
| Crawley Borough Council | £93,175.00 | £0.00 |
| Croydon London Borough | £485,800.00 | £0.00 |
| Cumberland Council1 | £270,580.00 | £0.00 |
| Dacorum Borough Council | £40,300.00 | £0.00 |
| Darlington Borough Council | £78,978.00 | £0.00 |
| Dartford Borough Council | £23,470.00 | £0.00 |
| Derby City Council | £354,210.00 | £0.00 |
| Derbyshire Dales District Council | £58,150.00 | £0.00 |
| Doncaster Metropolitan Borough Council | £289,500.00 | £0.00 |
| Dorset Council (UA) | £198,875.00 | £0.00 |
| Dover District Council | £31,520.00 | £0.00 |
| Dudley Metropolitan Borough Council | £227,400.00 | £0.00 |
| Durham County UA | £209,525.00 | £0.00 |
| Ealing London Borough | £340,545.27 | £0.00 |
| East Cambridgeshire District Council | £56,485.00 | £0.00 |
| East Devon District Council | £125,250.00 | £0.00 |
| East Hampshire District Council | £48,040.00 | £0.00 |
| East Hertfordshire District Council | £80,639.28 | £0.00 |
| East Lindsey District Council | £171,500.00 | £0.00 |
| East Riding of Yorkshire Council | £78,710.00 | £0.00 |
| East Staffordshire Borough Council | £96,293.00 | £0.00 |
| East Suffolk Council | £136,670.00 | £0.00 |
| Eastbourne Borough Council | £177,720.00 | £0.00 |
| Eastleigh Borough Council | £138,450.00 | £0.00 |
| Elmbridge Borough Council | £102,571.25 | £0.00 |
| Enfield London Borough | £192,750.00 | £0.00 |
| Epping Forest District Council | £89,590.00 | £0.00 |
| Epsom and Ewell Borough Council | £173,100.00 | £0.00 |
| Erewash Borough Council | £122,150.00 | £0.00 |
| Exeter City Council | £819,171.00 | £0.00 |
| Fareham Borough Council | £34,851.24 | £0.00 |
| Fenland District Council | £64,880.00 | £0.00 |
| Folkestone and Hythe District Council | £45,843.00 | £0.00 |
| Forest of Dean District Council | £26,628.00 | £0.00 |
| Fylde Borough Council | £45,907.20 | £0.00 |
| Gateshead Metropolitan Borough Council | £202,060.00 | £0.00 |
| Gedling Borough Council | £41,101.00 | £0.00 |
| Gloucester City Council | £142,800.00 | £0.00 |
| Gosport Borough Council | £47,100.00 | £0.00 |
| Gravesham Borough Council | £58,038.40 | £0.00 |
| Great Yarmouth Borough Council | £79,530.00 | £0.00 |
| Greenwich London Borough | £806,255.00 | £0.00 |
| Guildford Borough Council | £212,740.00 | £0.00 |
| Hackney London Borough | £998,457.50 | £0.00 |
| Halton Borough Council | £139,200.00 | £0.00 |
| Hammersmith and Fulham London Borough | £289,136.00 | £0.00 |
| Harborough District Council | £0.00 | £16,416.00 |
| Haringey London Borough | £314,830.05 | £0.00 |
| Harlow District Council | £118,526.00 | £0.00 |
| Harrow London Borough | £235,430.00 | £0.00 |
| Hart District Council | £11,245.00 | £0.00 |
| Hartlepool Borough Council | £66,750.00 | £0.00 |
| Hastings Borough Council | £119,725.00 | £0.00 |
| Havant Borough Council | £79,700.00 | £0.00 |
| Havering London Borough | £269,903.00 | £0.00 |
| Herefordshire Council | £375,584.40 | £0.00 |
| Hertsmere Borough Council | £69,000.00 | £0.00 |
| High Peak Borough Council | £86,038.00 | £0.00 |
| Hillingdon London Borough | £262,182.00 | £0.00 |
| Hinckley and Bosworth Borough Council | £46,898.00 | £0.00 |
| Horsham District Council | £87,750.00 | £0.00 |
| Hounslow London Borough | £273,630.00 | £0.00 |
| Hull City Council | £615,450.00 | £0.00 |
| Huntingdonshire District Council | £36,150.00 | £0.00 |
| Hyndburn Borough Council | £85,056.00 | £0.00 |
| Ipswich Borough Council | £141,233.18 | £0.00 |
| Isle of Wight Council | £198,711.50 | £0.00 |
| Isles of Scilly Council | £15,500.00 | £0.00 |
| Islington London Borough | £514,238.50 | £0.00 |
| Kensington and Chelsea Royal Borough | £480,460.00 | £0.00 |
| King’s Lynn and West Norfolk Borough Council | £123,475.00 | £0.00 |
| Kingston upon Thames Royal Borough | £36,450.00 | £0.00 |
| Kirklees Council | £433,650.00 | £0.00 |
| Knowsley Metropolitan Borough Council | £59,700.00 | £0.00 |
| Lambeth London Borough | £485,550.00 | £0.00 |
| Lancaster City Council | £249,000.00 | £0.00 |
| Leeds City Council | £0.00 | £10,550.00 |
| Leicester City Council | £723,750.00 | £0.00 |
| Lewes District Council | £52,820.00 | £0.00 |
| Lewisham London Borough | £524,380.00 | £0.00 |
| Lichfield District Council | £16,750.00 | £0.00 |
| Lincoln City Council | £174,900.00 | £0.00 |
| Liverpool City Council | £1,822,540.00 | £0.00 |
| London Borough of Richmond upon Thames | £84,679.50 | £0.00 |
| Luton Borough Council | £350,580.00 | £0.00 |
| Maidstone Borough Council | £87,900.00 | £0.00 |
| Maldon District Council | £29,423.50 | £0.00 |
| Malvern Hills District Council | £0.00 | £9,450.00 |
| Manchester City Council | £455,345.00 | £0.00 |
| Mansfield District Council | £72,004.00 | £0.00 |
| Medway Council | £137,700.00 | £0.00 |
| Melton Borough Council | £16,975.00 | £0.00 |
| Merton London Borough | £57,975.00 | £0.00 |
| Mid Devon District Council | £46,524.00 | £0.00 |
| Mid Suffolk District Council | £0.00 | £10,500.00 |
| Mid Sussex District Council | £49,050.00 | £0.00 |
| Middlesbrough Council | £109,350.00 | £0.00 |
| Milton Keynes Council | £211,350.00 | £0.00 |
| Mole Valley District Council | £28,647.00 | £0.00 |
| New Forest District Council | £162,150.00 | £0.00 |
| Newark and Sherwood District Council | £0.00 | £2,700.00 |
| Newcastle City Council | £523,429.00 | £0.00 |
| Newcastle-under-Lyme Borough Council | £404,550.00 | £0.00 |
| Newham London Borough | £662,100.00 | £0.00 |
| North Devon District Council | £58,200.00 | £0.00 |
| North East Derbyshire District Council | £39,100.00 | £0.00 |
| North East Lincolnshire Council | £169,025.00 | £0.00 |
| North Hertfordshire District Council | £152,615.00 | £0.00 |
| North Kesteven District Council | £240.00 | £0.00 |
| North Lincolnshire Council | £71,700.00 | £0.00 |
| North Norfolk District Council | £108,450.00 | £0.00 |
| North Northamptonshire Council | £254,564.00 | £0.00 |
| North Somerset Council | £123,360.00 | £0.00 |
| North Tyneside Council | £124,740.00 | £0.00 |
| North Warwickshire Borough Council | £16,320.00 | £0.00 |
| North West Leicestershire District Council | £19,181.10 | £0.00 |
| North Yorkshire Council2 | £489,645.00 | £0.00 |
| Northumberland County UA | £85,200.00 | £0.00 |
| Norwich City Council | £236,165.00 | £0.00 |
| Nottingham City Council | £2,144,350.00 | £0.00 |
| Nuneaton and Bedworth Borough Council | £19,450.00 | £0.00 |
| Oadby and Wigston Borough Council | £27,770.00 | £0.00 |
| Oldham Metropolitan Borough Council | £212,850.00 | £0.00 |
| Oxford City Council | £349,425.00 | £0.00 |
| Pendle Borough Council | £69,180.00 | £0.00 |
| Peterborough City Council | £239,810.14 | £0.00 |
| Plymouth City Council | £739,460.00 | £0.00 |
| Portsmouth City Council | £362,112.00 | £0.00 |
| Preston City Council | £342,660.00 | £0.00 |
| Reading Borough Council | £119,786.00 | £0.00 |
| Redbridge London Borough | £352,380.00 | £0.00 |
| Redcar and Cleveland Borough Council | £88,920.00 | £0.00 |
| Redditch Borough Council | £63,675.00 | £0.00 |
| Reigate and Banstead Borough Council | £233,250.00 | £0.00 |
| Ribble Valley Borough Council | £37,980.00 | £0.00 |
| Rochdale Metropolitan Borough Council | £162,335.90 | £0.00 |
| Rochford District Council | £16,263.00 | £0.00 |
| Rossendale Borough Council | £33,914.00 | £0.00 |
| Rother District Council | £175,920.00 | £0.00 |
| Rotherham Metropolitan Borough Council | £193,050.00 | £0.00 |
| Rugby Borough Council | £49,590.00 | £0.00 |
| Runnymede Borough Council | £114,650.00 | £0.00 |
| Rushcliffe Borough Council | £14,250.00 | £0.00 |
| Rushmoor Borough Council | £44,733.00 | £0.00 |
| Rutland County Council | £650.00 | £0.00 |
| Salford City Council | £0.00 | £125,850.43 |
| Sandwell Metropolitan Borough Council | £146,850.00 | £0.00 |
| Sefton Metropolitan Borough Council | £0.00 | £13,682.00 |
| Sevenoaks District Council | £62,990.00 | £0.00 |
| Sheffield City Council | £1,242,264.16 | £0.00 |
| Shropshire County UA | £96,840.00 | £0.00 |
| Slough Borough Council | £278,400.00 | £0.00 |
| Solihull Metropolitan Borough Council | £120,454.00 | £0.00 |
| Somerset Council3 | £324,704.00 | £0.00 |
| South Cambridgeshire District Council | £52,300.00 | £0.00 |
| South Derbyshire District Council | £0.00 | £7,800.00 |
| South Gloucestershire Council | £100,500.00 | £0.00 |
| South Hams District Council | £121,805.00 | £0.00 |
| South Holland District Council | £57,192.00 | £0.00 |
| South Kesteven District Council | £172,200.00 | £0.00 |
| South Norfolk Council | £73,200.00 | £0.00 |
| South Oxfordshire District Council | £59,314.00 | £0.00 |
| South Ribble Borough Council | £35,306.61 | £0.00 |
| South Staffordshire Council | £9,328.50 | £0.00 |
| South Tyneside Council | £117,450.00 | £0.00 |
| Southampton City Council | £1,123,500.00 | £0.00 |
| Southend-on-Sea City Council | £323,469.00 | £0.00 |
| Southwark London Borough | £289,110.00 | £0.00 |
| Spelthorne Borough Council | £14,300.00 | £0.00 |
| St Albans City and District Council | £99,420.00 | £0.00 |
| St Helens Council | £116,820.75 | £0.00 |
| Stafford Borough Council | £57,900.00 | £0.00 |
| Staffordshire Moorlands District Council | £54,172.00 | £0.00 |
| Stevenage Borough Council | £86,027.85 | £0.00 |
| Stockport Metropolitan Borough Council | £202,210.00 | £0.00 |
| Stockton-on-Tees Borough Council | £105,515.00 | £0.00 |
| Stoke-on-Trent City Council | £318,450.00 | £0.00 |
| Stratford-on-Avon District Council | £0.00 | £337,070.00 |
| Stroud District Council | £31,050.00 | £0.00 |
| Sunderland City Council | £197,370.00 | £0.00 |
| Surrey Heath Borough Council | £13,400.00 | £0.00 |
| Sutton London Borough | £64,475.00 | £0.00 |
| Swale Borough Council | £72,009.00 | £0.00 |
| Swindon Borough Council | £316,334.89 | £0.00 |
| Tameside Metropolitan Borough Council | £218,750.00 | £0.00 |
| Tamworth Borough Council | £25,800.00 | £0.00 |
| Tandridge District Council | £9,567.50 | £0.00 |
| Teignbridge District Council | £65,775.00 | £0.00 |
| Telford and Wrekin Council | £76,050.00 | £0.00 |
| Tendring District Council | £42,030.00 | £0.00 |
| Test Valley Borough Council | £342,180.00 | £0.00 |
| Tewkesbury Borough Council | £25,275.00 | £0.00 |
| Thanet District Council | £110,950.00 | £0.00 |
| Three Rivers District Council | £121,120.00 | £0.00 |
| Thurrock Council | £102,730.00 | £0.00 |
| Tonbridge and Malling Borough Council | £18,074.00 | £0.00 |
| Torbay Council | £121,777.50 | £0.00 |
| Torridge District Council | £106,900.00 | £0.00 |
| Tower Hamlets London Borough | £687,920.00 | £0.00 |
| Trafford Metropolitan Borough Council | £71,550.00 | £0.00 |
| Tunbridge Wells Borough Council | £70,986.00 | £0.00 |
| Uttlesford District Council | £102,950.00 | £0.00 |
| Vale of White Horse District Council | £39,462.00 | £0.00 |
| Wakefield Metropolitan District Council | £212,515.00 | £0.00 |
| Walsall Metropolitan Borough Council | £287,400.00 | £0.00 |
| Waltham Forest London Borough | £360,403.12 | £0.00 |
| Wandsworth London Borough | £405,208.00 | £0.00 |
| Warrington Borough Council | £337,800.00 | £0.00 |
| Warwick District Council | £44,100.00 | £0.00 |
| Watford Borough Council | £0.00 | £70,615.00 |
| Waverley Borough Council | £59,440.00 | £0.00 |
| Wealden District Council | £251,800.00 | £0.00 |
| Welwyn Hatfield Borough Council | £92,550.00 | £0.00 |
| West Berkshire Council | £37,770.00 | £0.00 |
| West Devon Borough Council | £41,190.00 | £0.00 |
| West Lancashire Borough Council | £136,090.00 | £0.00 |
| West Lindsey District Council | £85,746.25 | £0.00 |
| West Northamptonshire Council | £138,840.00 | £0.00 |
| West Oxfordshire District Council | £0.00 | £3,000.00 |
| West Suffolk Council | £202,360.00 | £0.00 |
| Westminster City Council | £713,700.00 | £0.00 |
| Westmorland & Furness Council4 | £308,638.00 | £0.00 |
| Wigan Metropolitan Borough Council | £251,750.00 | £0.00 |
| Wiltshire County UA | £266,850.00 | £0.00 |
| Winchester City Council | £15,750.00 | £0.00 |
| Windsor and Maidenhead Royal Borough Council | £47,200.00 | £0.00 |
| Wirral Borough Council | £322,190.00 | £0.00 |
| Woking Borough Council | £183,812.50 | £0.00 |
| Wokingham Borough Council | £2,400.00 | £0.00 |
| Wolverhampton City Council | £196,800.00 | £0.00 |
| Worcester City Council | £138,670.00 | £0.00 |
| Worthing Borough Council | £60,450.00 | £0.00 |
| Wychavon District Council | £29,412.00 | £0.00 |
| Wyre Borough Council | £227,700.00 | £0.00 |
| Wyre Forest District Council | £55,454.00 | £0.00 |
| total | £54,848,255.39 | £842,291.43 |
1Aggregate of former Allerdale, Carlisle and Copeland councils
2Aggregate of former Craven, Hambleton, Harrogate, Richmondshire, Ryedale, Scarborough, Selby councils
3Aggregate of former Mendip, Sedgemoor, Somerset West & Taunton, South Somerset councils
4Aggregate of former Barrow in Furness, Eden, South Lakeland councils