To do this, the Council determines the “tax base” by reference to the number of properties in the District in each of the eight Valuation Bands. Adjustments are made to this calculation, to take account of expected Discounts and Exemptions. The “tax base” information is then passed on to East Sussex County Council, Sussex Police Authority, East Sussex Fire Authority and the Town/Parish Councils for them to calculate their “precept”, that is the amount they require Rother District Council to collect on their behalf from the residents of the District.
Using the “tax base” information, Rother District Council will calculate the level of its share of the tax at a Valuation Band “D” level, depending on the amount of income it needs to meet anticipated expenditure during the next financial year. To this figure is added the precepts of the County Council, Sussex Police Authority and East Sussex Fire Authority to give a total Band “D” level across the District.
There are thirty-three Town and Parish Councils in the District each of which individually sets its own level of precept; to meet their own expenditure. These amounts are added, to give the Valuation Band “D” level of Council Tax for each Town or Parish. The Council Tax for each property is then calculated using the ratio shown under Valuation Bands and Appeals.