APPENDIX 9
CALCULATION OF BRIGHTON & HOVE'S COUNCIL TAX REQUIREMENT AND COUNCIL TAX 2026/27
CALCULATIONS REQUIRED UNDER THE LOCAL GOVERNMENT FINANCE ACT 1992
S31A	Expenditure		£	£
		Gross Revenue expenditure on Brighton & Hove services	921,564,555
		Contribution to reserves	8,270,000
		Transfer to business rates collection fund	1,426,612
		Transfer to council tax collection fund	1,071,337
		Contingency and risk provisions	3,535,000
		Levies	219,816
		Special items	37,100
		Parish precept	68,860
				936,193,280
	Income
		Government Grants, fees and charges	667,672,074
		Business Rates Local Share	58,442,346
				726,114,420
	Council Tax Requirement (R)			210,078,860
S31B	R = Council Tax Requirement			210,078,860
	T = Taxbase			96,316.1
	R/T =Basic Council Tax			2.181.14
S34	(i) S34 (2)
	B = Section 31B Calculation			2,181.14
	A = Total of Special Items (as defined in S35)			105,960
	T = Taxbase			96,316.1
	B - (A / T) = Council Tax for areas with no special items			2,180.04
	(ii) S34 (3)
	C = Section 34 (2) calculation			2,180.04
	S =
	Rottingdean Parish special item			68,860
	Hanover Crescent Enclosure Committee special item			11,556
	Marine Square Enclosure Committee special item			12,818
	Royal Crescent Enclosure Committee special item			12,726
	TP =
	Rottingdean Parish taxbase			1,775.2
	Hanover Crescent Enclosure Committee taxbase			41.1
	Marine Square Enclosure Committee taxbase			73.7
	Royal Crescent Enclosure Committee taxbase			29.7
	C + (S / TP) = Council Tax for areas with special items:-
	Rottingdean Parish			2,218.83
	Hanover Crescent Enclosure Committee			2,461.21
	Marine Square Enclosure Committee			2,353.96
	Royal Crescent Enclosure Committee			2,608.52