Can anyone offer a simple guide to the framework of council tax?
Does central government fix the formula and local government fill in the figures, for example? So, maybe, there’s x% of the LA’s income chargeable from each of the different bands (x being set by central government) and the budget is set by the LA, to a limit imposed by central government?
I don’t understand why council tax would be in the budget. It’s a local charge. I would assume that changes to LA budget caps and maximum increases would be overseen outside the budget process.
And what’s in it for the treasury to increase higher band contributions? They’d give less from central funds?
All very unclear to me!