Council Tax Requirement | What does Council Tax pay for?

3. Council Tax Requirement

The Council must prepare a statutory calculation - the Council Tax Requirement. This is calculated by multiplying the Tax Base in an area (the number of Band D equivalent dwellings for Council Tax purposes) by Band D Council Tax. The Band D Council Tax figures are shown in a previous table whilst the Tax Base for each area is as follows:

Tax Base in an area
	2020/21	2021/22	Change
Oldham Council Area	57,663	57,200	-463
Of which:
Saddleworth Parish Area	8,707	8,699	-8
Shaw and Crompton Parish Area	5,494	5,479	-15

The resulting Council Tax Requirement is as follows:

Council Tax Requirement
	2020/21 Council Tax Income £000	2021/22 Council Tax Income £000	Change £000
Funding for Council Services	96,466	98,552	2,086
Saddleworth Parish Council	198	205	7
Shaw and Crompton Parish Council	93	95	2
Council Tax Requirement	96,757	98,852	2,095

The amount of revenue raised from each element of Council Tax in 2021/22 compared to 2020/21 is presented in the table below. This includes the reduction in resources generated by the fall in the Tax Base. The total raised which helps pay for Council Services is £98.552m. Within this amount, £10.523m helps pay for Adult Social Care services. In total therefore, income generated by Council Tax for borough wide Council services has increased by £2.086m between years. Elements for the Parish Councils are collected on behalf of those organisations.

Council Tax Element
	2020/21 Council Tax Income £000	2021/22 Tax Base Growth £000	2021/22 Council Tax Increase £000	2021/22 Council Tax Income £000	2021/22 Total Change £000
Oldham Council Services	87,787	-705	947	88,029	242
Adult Social Care Precept	8,679	-70	1,914	10,523	1,844
Revenue for Oldham-wide Council Services	96,466	-775	2,861	98,552	2,086
Saddleworth Parish Council	198	0	7	205	7
Shaw and Crompton Parish Council	93	0	2	95	2

In addition, £12.487m will be generated in Council Tax for the Mayoral Police and Crime Commissioner Precept and £5.202m for the Mayoral General Precept (including Fire Services).