Had a word with a parish clerk who was preparing for setting the parish precept, and we discussed the tax base and the parish precept. The government changed how this was worked out last year, and in effect, reduced the tax base, thereby reducing the number of households who share the load of the precept.
The tax base is the number of properties for which council tax is
payable, and the precept is the amount of funding that the parish asks the district council to raise for it from council tax.
Anyway, after a while my head started to hurt so I am going to ask the appropriately named Sally Smart from South Cambs District Council for a step by step guide.
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