Council Tax Police Precept Accounting

As a PCC Council taxpayer, I am aware that I also pay the Dyfed Powys Police Precept, with my Council Tax payment to the Council. As a cash income payment/receipt made to the Council this, as with other precept and levies should be accounted for in the Council's accounts - somewhere. a. I would be grateful if you could explain under FoI rules, how and where the council accounts for these receipts. I understand that PCC is responsible for letting Dyfed Powys know the annual tax base applicable, and that in turn, PCC is notified of the amount PCC tax payers need to pay to meet the Police's Budget requirement. I further understand that that this estimated budget requirement is paid to the Police in 12 equal instalments, regardless of actual council tax income received by PCC. b. Where does the council account for these cash receipts in both its cash based annual budgets, and the cash based management accounts as reported to Cabinet in the 2024-25 outturn monitoring report? In its commentary on its 2025/26 Medium Term Financial Plan and Precept proposal the Police state 4.5 The actual increase for Dyfed-Powys for 2025/26 is lower at 0.2% next year mainly due to a 1.9% reduction in the tax base for Pembrokeshire which reverses part of the significant increase experienced in 2024/5 in relation to decisions on the premium for second homes. It should be noted that changes in the profile of second homes and empty properties continue to cause uncertainties on future funding levels. c. To increase my understanding of the whys and ways in which I am taxed, I would be grateful for an explanation how the 1.9% reduction in the tax bases, as notified by PCC, affects my indirect payment of CT to the Police? As a contributor do I owe them more or less? d. Does this tax base calculation anomaly affect all PCC levying and precepting authorities?


Cyfeirnod Rhyddid Gwybodaeth: 3001033
Dyddiad Derbyn: 18/07/2025