APPENDIX 7
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2024/25
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	846,046,159
		Transfer to business rates collection fund	1,815,571
		Transfer to council tax collection fund	1,173,600
		Contribution from reserves	371,000
		Contingency	1,282,000
		Levies	206,905
		Special items	33,936
		Parish precept	55,980
				850,985,151
	Income
		Government Grants, fees and charges	610,036,542
		Business Rates Local Share	55,800,629
				665,837,171
	Council Tax Requirement (R)			185,147,980
S31B	R = Council Tax Requirement			185,147,980
	T = Taxbase			93,574.4
	R/T =Basic Council Tax			1,978.62
S34	(i) S34 (2)
	B = Section 31B Calculation			1,978.62
	A = Total of Special Items (as defined in S35)			89,916
	T = Taxbase			93,574.4
	B - (A / T) = Council Tax for areas with no special items			1,977.66
	(ii) S34 (3)
	C = Section 34 (2) calculation			1,977.66
	S =
	Rottingdean Parish special item			55,980
	Hanover Crescent Enclosure Committee special item			11,006
	Marine Square Enclosure Committee special item			12,830
	Royal Crescent Enclosure Committee special item			10,100
	TP =
	Rottingdean Parish taxbase			1,706.2
	Hanover Crescent Enclosure Committee taxbase			42.7
	Marine Square Enclosure Committee taxbase			69.5
	Royal Crescent Enclosure Committee taxbase			29.7
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			2,010.47
	Hanover Crescent Enclosure Committee			2,235.41
	Marine Square Enclosure Committee			2,162.26
	Royal Crescent Enclosure Committee			2,317.73