Setting the council tax
Most of the council's net revenue expenditure in any year is paid for by government grants. The remainder is raised through the council tax. The level of council tax is determined by the scale of the council's spending plans (the budget), the amount of grant received from the government and the size and makeup of the housing stock (known as the council tax taxbase).
To this figure is added the amount that Police and Fire Authorities determine as their own council tax.
2007/08
Having regard to the level of budget, general purpose government support and Dedicated Schools Grant the City Council has set its own share of the total council tax for a:
Band D property at £1,193.91 (3.7% higher than 2006/07).
The Police and Fire Authoritites have set a counci tax for a band D property at £127.53 (an increase of 5%) and £57.75 (an increase of 3.5%) respectively.
The total band D council tax set for Liverpool will therefore be:
£1,379.19, an increase of 3.8%.
The total 2007/08 Council Tax set for each valuation band is as follows:
| Valuation band | Liverpool City Council (£) | Police (£) | Fire and Rescue Service (£) | Total 2007/2008 council tax (£) |
|---|---|---|---|---|
| A | 795.94 | 38.50 | 85.02 | 919.46 |
| B | 928.60 | 44.92 | 99.19 | 1072.71 |
| C | 1061.25 | 51.33 | 113.36 | 1225.94 |
| D | 1193.91 | 57.75 | 127.53 | 1379.19 |
| E | 1459.22 | 70.58 | 155.87 | 1685.67 |
| F | 1724.54 | 83.42 | 184.21 | 1992.17 |
| G | 1989.85 | 96.25 | 212.55 | 2298.65 |
| H | 2387.82 | 115.50 | 255.06 | 2758.38 |
Further information about the Council Tax, including how to pay and whether people may be eligible for a discount can be found on the Council Tax web pages.