The referendums relating to council tax increases (alternative notional amounts) report (England) 2013/2014

Under section 52AB of the Local Government Finance Act 1992 each bill authority, major precepting authority and local precepting authority in England is required to determine whether it's relevant basic amount of council tax for a financial year is excessive.

Under section 52ZE of the 1992 Act the Secretary of State has power in relation to the year under consideration to make a report specifying an 'alternative notional amount' which he things should be used by an authority as the basis of any comparison in place of the authority's relevant basic amount of council tax for the preceding year. This report specifies, in relation to specified authorities, alternative notional amounts which will apply in relation to the financial year 2012-13.

It also sets out an explanation of the need for the calculation of the alternative notional amounts and the method for that calculation