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Precept calculation

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COUNCIL TAX CALCULATION

  1. Find out the council's tax base from the principal authority because
    the council will need this to make a calculation

  2. Decide how much precept is to be levied and divide the tax base into
    it.  The figure you arrive at is the amount that a band D property will pay.

  3. Use the band D figure to calculate the rest of the bands from A-H

  4. For example, band A is 6/9 of the band D figure

Here is an example: -

Council has tax base of 6568 and is levying a precept of £200,000

Band D = £30.45

Band A = £20.30 (six-ninths of £30.45)

Band B = £23.68 (seven-ninths)

Band C = £27.07 (eight-ninths)

Band D = £30.45

Band E = £37.22 (eleven-ninths)

Band F = £43.98 (thirteen-ninths)

Band G = £50.75 (fifteen-ninths)

Band H = £60.90 (eighteen-ninths)

You will note that the fractions increase as the bands get higher.

 

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