Parish precepts and tax base changes
The tax base is "the number of Band D equivalent dwellings in an area, taking into account the number of assessed dwellings in each Council Tax band (the ratio of each band to Band D) the number of discounts and the allowance for non-collection".
We've had many years where the tax base has grown on an annual basis, however, the tax base has reduced this time, between 2020/21 and 2021/22. This reflects an over 25% increase in working age Council Tax reduction claimants (reflecting part of the economic impact of Covid-19) meaning that the number of properties paying 100% Council Tax has decreased. The effect of this is - even if a parish precept requirement stayed the same, the charge to the properties would increase. This ensures that the correct amount is collected from homes that pay the full Council Tax due.
The table accessible from the link below breaks this down into each parish area. Using Peterstow Parish Council as an example, despite only increasing the total precept requirement by 5% on their 2020/21 total, a reduction in their tax base of 1.04% (from 194.39 to 192.37) means that the increase in precept payable is 6.10% (from £47.12 for a Band D property to £50.00).
The impact of tax base reductions is a national issue and forecasts suggest that tax bases are expected to recover in a couple of years' time.