APPENDIX 8
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2023/24
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	820,539,083
		Transfer to council tax collection fund	3,042,890
		Contingency	732,000
		Levies	198,017
		Special items	29,900
		Parish precept	54,430
				824,596,320
	Income
		Government Grants, fees and charges	593,145,008
		Business Rates Local Share	53,791,278
		Transfer to business rates collection fund	411,604
		Contribution from reserves	3,896,000
				651,243,890
	Council Tax Requirement (R)			173,352,430
S31B	R = Council Tax Requirement			173,352,430
	T = Taxbase			91,986.3
	R/T =Basic Council Tax			1,884.55
S34	(i) S34 (2)
	B = Section 31B Calculation			1,884.55
	A = Total of Special Items (as defined in S35)			84,330
	T = Taxbase			91,986.3
	B - (A / T) = Council Tax for areas with no special items			1,883.63
	(ii) S34 (3)
	C = Section 34 (2) calculation			1,883.63
	S =
	Rottingdean Parish special item			54,430
	Hanover Crescent Enclosure Committee special item			9,914
	Marine Square Enclosure Committee special item			11,906
	Royal Crescent Enclosure Committee special item			8,080
	TP =
	Rottingdean Parish taxbase			1,666.6
	Hanover Crescent Enclosure Committee taxbase			41.5
	Marine Square Enclosure Committee taxbase			69.1
	Royal Crescent Enclosure Committee taxbase			29.7
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			1,916.29
	Hanover Crescent Enclosure Committee			2,122.52
	Marine Square Enclosure Committee			2,055.93
	Royal Crescent Enclosure Committee			2,155.68