APPENDIX 8
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2022/23
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	774,497,331
		Transfer to business rates collection fund	19,564,013
		Transfer to council tax collection fund	2,150,299
		Contingency	3,303,000
		Levies	190,264
		Special items	28,589
		Parish precept	52,272
				799,785,768
	Income
		Government Grants, fees and charges	557,545,412
		Business Rates Local Share	51,038,084
		Contribution from reserves	27,498,000
				636,081,496
	Council Tax Requirement (R)			163,704,272
S31B	R = Council Tax Requirement			163,704,272
	T = Taxbase			91,204.0
	R/T =Basic Council Tax			1,794.92
S34	(i) S34 (2)
	B = Section 31B Calculation			1,794.92
	A = Total of Special Items (as defined in S35)			80,861
	T = Taxbase			91,204.0
	B - (A / T) = Council Tax for areas with no special items			1,794.03
	(ii) S34 (3)
	C = Section 34 (2) calculation			1,794.03
	S =
	Rottingdean Parish special item			52,272
	Hanover Crescent Enclosure Committee special item			8,803
	Marine Square Enclosure Committee special item			11,706
	Royal Crescent Enclosure Committee special item			8,080
	TP =
	Rottingdean Parish taxbase			1,600.7
	Hanover Crescent Enclosure Committee taxbase			41.2
	Marine Square Enclosure Committee taxbase			69.9
	Royal Crescent Enclosure Committee taxbase			29.7
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			1,826.69
	Hanover Crescent Enclosure Committee			2,007.70
	Marine Square Enclosure Committee			1,961.50
	Royal Crescent Enclosure Committee			2,066.08