APPENDIX 8
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2025/26
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	879,705,535
		Transfer to business rates collection fund	1,574,834
		Transfer to council tax collection fund	2,204,463
		Contingency and risk provisions	2,408,000
		Levies	213,205
		Special items	34,328
		Parish precept	60,340
				886,200,705
	Income
		Government Grants, fees and charges	624,671,908
		Business Rates Local Share	62,185,457
		Contribution from reserves	1,659,000
				688,516,365
	Council Tax Requirement (R)			197,684,340
S31B	R = Council Tax Requirement			197,684,340
	T = Taxbase			95,160.3
	R/T =Basic Council Tax			2,077.38
S34	(i) S34 (2)
	B = Section 31B Calculation			2,077.38
	A = Total of Special Items (as defined in S35)			94,668
	T = Taxbase			95,160.3
	B - (A / T) = Council Tax for areas with no special items			2,076.39
	(ii) S34 (3)
	C = Section 34 (2) calculation			2,076.39
	S =
	Rottingdean Parish special item			60,340
	Hanover Crescent Enclosure Committee special item			11,072
	Marine Square Enclosure Committee special item			12,651
	Royal Crescent Enclosure Committee special item			10,605
	TP =
	Rottingdean Parish taxbase			1,785.8
	Hanover Crescent Enclosure Committee taxbase			39.9
	Marine Square Enclosure Committee taxbase			72.2
	Royal Crescent Enclosure Committee taxbase			29.5
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			2,110.18
	Hanover Crescent Enclosure Committee			2,353.88
	Marine Square Enclosure Committee			2,251.61
	Royal Crescent Enclosure Committee			2,435.88