Civil Parish Council Tax Level Data

This dataset provides information on local precepting authorities (parishes, charter trustees and Temples) and the amount of council tax collected on their behalf by their billing authorities in England, known as a precept, for the financial years 2013-14 and 2014-15. Data are collected from Council Tax Return Forms completed by local authorities. A process has been undertaken to match the parishes recorded to standard ONS codes, but it has not been possible to match Charter Trustees, Temples and 26 parishes, and therefore these will not appear in map(s) as they do not have an ONS Code.

This release provides information on individual local parishes and the amount of council tax collected on their behalf by their billing authorities in England, for the financial year 2013-14.

This is the first year that the Department for Communities and Local Government (DCLG) has collected data about individual parishes. Up to and including 2012-13 this information was collected by the Chartered Institute of Public Finance and Accountancy (CIPFA).

The information in this release is derived from the local precepting authorities section (lines 23, 24 and 25) submitted by all 326 billing authorities in England; and the individual local data section (lines 23x, 24x and 25x) of the Council Tax Requirement (CTR1) forms submit-ted by 241 parished billing authorities. The data are as reported by local authorities, and have been subjected to rigorous validation processes.

The release has been compiled by the Local Government Finance - Data Collection, Analy-sis and Accountancy division of the Department for Communities and Local Government.
Parishes and other local precepting authorities in England, 2013-14

There are more than 10,000 parishes in England. A parish may be represented by a parish council, a town council or community council. In the case of small parishes, the parish meet-ing (an annual meeting of all electors in a parish) can take on the role of parish council. Par-ishes represent the most local level of Government in England - the third tier of local gov-ernment.

In a small number of the un-parished areas bodies called “charter trustees” exist. These bodies exist to administer ceremonial functions, such as the appointment of a mayor, where there is no parish to administer them. There are currently 16 such bodies in England one less than in 2012-13 due to Crewe in Cheshire becoming a parish council on 4 April 2013.

There are two further local precepting authorities: the Inner and Middle Temples of London (“the Temples”) situated within the Temple area of the City of London. The Temples are dif-ferent from parishes and charter trustees in that they perform the functions within their area that are performed by the City of London authority (“the City”). In exchange for performing these functions the City pays the Temples an annual precept apportioned from the council tax raised by the City.

Parish or village councils need funds to support their activities. These funds are raised by adding an extra cost known as a "precept" to each householder's Council Tax bill. Parishes (together with charter trustees and the two Temples of London as described above) are col-lectively known as “local precepting authorities”. This means they have the power to raise a precept on properties in their area in order to finance the functions that they perform. Parish precepts are included separately on council tax bills and are collected by the billing authority on behalf of the parish.

Some smaller parishes may group together for precepting purposes and will perform this function as one local precepting authority and for the purposes of this release are counted as 1 parish.

Further information is provided in the Definitions section of this release.
(https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/260449/Parishes_and_other_precepting_authorities_2013-14_England__revised_.pdf)

Special factors affecting comparability to previous years

This is the first time DCLG has collected local parish council tax data. Changes to the council tax system and the method for collecting individual parish data mean these figures are not directly comparable to earlier years and caution must be taken when interpreting time trends. Significant factors which have affected comparability include:

Localisation of council tax support; a change in the way council tax benefit is paid. Council tax support is now paid in the form of a grant passed down to parishes from their billing authori-ties and is not included in the local precept. Previously individual council taxpayers might re-ceive support to pay their council tax bill from DWP. The value of this support would have been included in the local precept. However, taxpayers now have their bills covered by coun-cil tax support and therefore are removed from the tax base, whereas under the old system they would previously have been included. The localisation of council tax support has reduced the local precept and the tax bases significantly compared to earlier years (see Definitions for further details).

Parish groupings; in some cases parishes have been grouped together for precepting pur-poses. This makes the number of parishes setting a precept in 2013-14 look smaller than in previous collections - for example data collected by CIPFA split all groupings and listed all parishes individually.

Data previously published on local precepting authorities can be accessed here:
https://www.gov.uk/government/publications/parishes-and-charter-trustees-in-england-2012-to-2013.

Revisions

This is a revised version of the original statistical release on Parishes and other local precepting authorities: 2013-14 England. The revisions are minor and do not change the headline figures.

These adjustments correct for an error in the way the data were originally uploaded.

本数据集提供有关英格兰地方预收当局（教区、特许受托人和寺庙）及其代理机构代收的地方议会税金额信息，该金额被称为预收额，涉及2013-14财年和2014-15财年。数据来源于地方当局填写的议会税申报表。已对记录的教区与标准国家统计局代码进行匹配，但无法匹配特许受托人、寺庙和26个教区，因此这些机构将不会在地图上显示，因为它们没有国家统计局代码。

本发布版提供了关于英格兰个别地方教区及其代理机构代收的地方议会税金额信息，涉及2013-14财年。

这是首次由社区与地方政府部（DCLG）收集关于个别教区的数据。在2012-13财年及之前，此类信息由特许公共财政与会计学会（CIPFA）收集。

本发布版中的信息来源于英格兰所有326个代收机构的本地预收当局部分（第23、24和25行）以及241个教区代收机构提交的议会税需求表（CTR1）的个人地方数据部分（第23x、24x和25x行）。数据由地方当局报告，并经过严格的验证流程。

本发布版由社区与地方政府部的本地政府财政-数据收集、分析和会计部门编制。

英格兰的教区和其它地方预收当局，2013-14

英格兰有超过10,000个教区。教区可能由教区委员会、镇委员会或社区委员会代表。在小型教区的情况下，教区会议（一个教区所有选民的年度会议）可以承担教区委员会的角色。教区代表英格兰最基层的政府——地方政府的第三级。

在少数非教区地区存在一些被称为“特许受托人”的机构。这些机构的存在是为了管理礼仪职能，例如在没有任何教区管理的情况下任命市长。目前英格兰有16个此类机构，比2012-13财年少了1个，因为切斯特的克鲁在2013年4月4日成为了一个教区委员会。

还有两个额外的本地预收当局：位于伦敦市内伦敦寺庙区的伦敦内寺和伦敦中寺（“寺庙”）。寺庙与教区和特许受托人不同，因为它们在其区域内执行由伦敦市政府（“伦敦市”）执行的职能。作为执行这些职能的交换，伦敦市支付给寺庙的年度预收额，该金额从由伦敦市征收的地方议会税中分配。

教区或村庄委员会需要资金来支持其活动。这些资金通过向每位房主的地方议会税账单中增加额外费用“预收额”来筹集。教区（以及上述特许受托人和两个伦敦寺庙）统称为“地方预收当局”。这意味着它们有权在其区域内对物业征收预收额，以资助它们执行的职能。教区预收额在地方议会税账单上单独列出，并由代收机构代表教区收取。

一些较小的教区可能为了预收目的而联合起来，并将作为单一地方预收当局执行此职能，在本发布版中，它们被计算为1个教区。

本发布版的定义部分提供了更多信息。

（https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/260449/Parishes_and_other_precepting_authorities_2013-14_England__revised_.pdf）

影响与往年可比性的特殊因素

这是首次由DCLG收集地方议会税委员会数据。议会税制度和收集个别教区数据方法的变更意味着这些数字与以前年份的数据不可直接比较，在解释时间趋势时必须谨慎。影响可比性的重要因素包括：

议会税支持的地方化；议会税福利支付方式的变化。议会税支持现在以从其代收机构下拨的补助金的形式支付给教区，不包括在地方预收额内。以前，个别议会税纳税人可能从DWP那里获得支持以支付其议会税账单，这种支持的价值将包括在地方预收额内。然而，纳税人现在由议会税支持支付账单，因此他们被排除在税基之外，而在旧制度下，他们以前会被包括在内。议会税支持的地方化与以前年份相比，显著降低了地方预收额和税基（见定义以获取更多详细信息）。

教区合并；在某些情况下，教区为了预收目的而合并。这使得2013-14财年设定预收额的教区数量看起来比以前的收集要少——例如，CIPFA收集的数据将所有合并分开，并单独列出所有教区。

有关先前发布的关于地方预收当局的数据，可以在此处访问：

https://www.gov.uk/government/publications/parishes-and-charter-trustees-in-england-2012-to-2013。

修订

这是原始关于教区和其它地方预收当局统计发布版：2013-14英格兰的修订版。修订不大，不会改变主要数据。

这些调整纠正了数据最初上传方式中的错误。