APPENDIX 8
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2021/22
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	762,736,820
		Transfer from business rates collection fund	35,080,412
		Transfer to council tax collection fund	1,970,236
		Contingency	1,385,000
		Levies	186,351
		Special items	28,084
		Parish precept	51,024
				801,437,927
	Income
		Government Grants, fees and charges	544,242,714
		Business Rates Local Share	59,277,189
		Contribution from reserves	41,953,000
				645,472,903
	Council Tax Requirement (R)			155,965,024
S31B	R = Council Tax Requirement			155,965,024
	T = Taxbase			89,493.0
	R/T =Basic Council Tax			1,742.76
S34	(i) S34 (2)
	B = Section 31B Calculation			1,742.76
	A = Total of Special Items (as defined in S35)			79,108
	T = Taxbase			89,493.0
	B - (A / T) = Council Tax for areas with no special items			1,741.88
	(ii) S34 (3)
	C = Section 34 (2) calculation			1,741.88
	S =
	Rottingdean Parish special item			51,024
	Hanover Crescent Enclosure Committee special item			8,357
	Marine Square Enclosure Committee special item			11,647
	Royal Crescent Enclosure Committee special item			8,080
	TP =
	Rottingdean Parish taxbase			1,576.7
	Hanover Crescent Enclosure Committee taxbase			39.5
	Marine Square Enclosure Committee taxbase			70.7
	Royal Crescent Enclosure Committee taxbase			31.0
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			1,774.24
	Hanover Crescent Enclosure Committee			1,953.45
	Marine Square Enclosure Committee			1,906.62
	Royal Crescent Enclosure Committee			2,002.53