Understanding your bill

Once a year (usually in March), you will receive a Council Tax bill for the upcoming year.

The bill will show:

  • how much you will pay
  • how we calculate your bill
  • any discounts you're receiving

Most people pay in 10 monthly instalments from April to January. You can ask us to spread the payments over 12 months, by emailing us or on MyAccount.

Who pays Council Tax

You're liable to pay Council Tax if you are:

  • a resident with a freehold interest or a leasehold interest (if the leasehold interest is not inferior to any other resident)
  • a resident who has a statutory or secure tenancy
  • a resident who has a contractual license
  • a resident 
  • a non-resident owner

Disputing a bill or discount

If you disagree with your Council Tax bill because you think you’re not liable, you should receive a discount, or your home is exempt, contact us by email

You can also write to us at:
Council Tax Team
Civic Offices
St Nicholas Way
Sutton
SM1 1EA

Find out more about discounts and exemptions, and how you can apply.

The Council has two months to make a decision. If you still disagree or if you’re waiting more than 2 months, you can appeal to a Valuation Tribunal.

How your bill is calculated

In all London boroughs, your total Council Tax is made up of two parts:

  • an amount set by the Council based on how much money we need to deliver vital local services and meet our levying obligations
  • an amount set separately by the Greater London Authority called the GLA precept

Levies

Your Council Tax includes money the Council must collect on behalf of other organisations, known as levying bodies. 

These organisations fund their services by spreading the cost across each local authority in their area. The Council collects the money and pays it to the levying body.

Levies must be included in the Council’s own budget calculations and are therefore included in the calculation of Council Tax. 

The amounts the Council has to pay this year are shown in the table below.

Dates and amounts
Organisation 2021/22 2022/23
Environment Agency £170,000 £173,000
Lee Valley Regional Park Authority £174,000 £174,000
London Pension Fund Authority £247,000 £247,000
Total £591,000 £594,000

The Adult Social Care precept

The Adult Social Care precept allows Councils that provide Social Care to adults to increase their share of Council Tax by up to an extra 2%. 

For 2022-23, this has been changed to 1%.

The income generated from this charge is ring-fenced, meaning it can only be used for Adult Social Care services. Adult Social Care services support some of the most vulnerable members of our communities, largely supporting those in old age and adults with disabilities.

The Government has said that this precept must be shown as a separate charge on all Council Tax bills. 

The Adult Social Care (ASC) precept has had to be shown as a cumulative figure on the Council Tax bill since it was introduced.

The percentage increase allowed for 2022-23 is 1% of Sutton’s 2021-22 Council Tax bill (not including the GLA precept). 

For example, a band D property:

  • 2021-2022 GLA precept = £363.66
  • 2021-2022 Sutton charge = £1492.90 x 1.0% = £14.91
  • 2021-2022 Sutton Total for Band D = £1856.56

The £14.91 is then added to the previous years cumulative amounts for ASC:

  • 2016-17 (£23.27)
  • 2017-18 (£24.20), cumulative total £47.47
  • 2018-19 (£25.17), cumulative total £72.64
  • 2019-20 (£26.17), cumulative total £98.81
  • 2020-21 (£27.47), cumulative total £126.28
  • 2021-22 (£42.86), cumulative total £169.14
  • 2022-23 (£14.91), cumulative total £184.05

Although the amount on the bill shows a change from £169.14 to £184.05 (a change of £14.91) and what appears to be 8.8%, the actual increase is only 1%, or £14.91.

GLA precept

The GLA precept is the part of your Council Tax that goes towards funding services provided by the Greater London Authority. 

These include London-wide transport, policing and fire services. 

The GLA precept is set each year by the Mayor of London and is automatically added to your Council Tax bill. Learn more about the GLA precept.

You can read the GLA explanatory notes for more information about the Mayor of London's budget.

How we calculate your total Council Tax

We calculate the Sutton Council element of your Council Tax in two stages. 

First, we work out how much money the Council needs to deliver its services and meet its levying obligations (our gross expenditure). 

Then, we work out how much income we will generate and other funding we will receive (our gross income). 

After that we work out the difference (our net expenditure) and what we need to raise in Council Tax. 

The next two tables show these calculations for 2022/23. Figures in brackets show income, savings or a surplus.

This table shows how much funding is needed to deliver Council services, by department, and the ring-fenced central government grants we receive towards this. 

Ring-fenced grants are grants that must be spent on certain services and cannot be spent elsewhere.

Dates and amounts
Department services, other costs and ring-fenced grants 2021/22 net expenditure (£m) 2022/23 gross expenditure (£m) 2022/23 gross income (£m) 2022/23 net expenditure (£m)
Peoples 94.3 109 (10.2) 98.8
Public Health and Wellbeing 6.8 13.5 (6.6) 6.9
Environment, Housing and Neighbourhoods 33.4 51.4 (18.0) 33.4
Development, Growth and Regeneration 0.0 1.0 (0.0) 0.9
Resources 22.0 102.9 (80.1) 22.7
Ring-fenced Better Care Funding Joint NHS/LA Grant 0.0 13.7 (13.7) 0.0
Ring-fenced Public Health Funding Grant 0.0 10.5 (10.5) 0.0
Interest, levies, reserves and other centrally held budgets 9.5 10.5 1.9 12.4
Total 166.0 312.4 (137.3) 175.1
Non-ring-fenced core grants (15.8)     (20.1)
Total Council budget 150.3     155.0

Remaining funding

This table shows where the remaining funding needed to deliver Council services comes from. This includes how much Council Tax we need to raise after we’ve accounted for other sources of funding.

Dates and amounts
Funding source 2021/22 net expenditure (£m) 2022/23 net expenditure (£m)
Top Up Grant (from government) (19.5) (19.5)
Revenue Support Grant (from government) (6.8) (7.0)
Business rates (17.5) (15.2)
Collection fund surplus or deficit - Council Tax 0.8 (1.4)
Collection fund surplus or deficit - NNDR 0.7 1.1
Council Tax needed 108.1 113.0

 

How our budget has changed from last year

The table below shows how pressures like inflation and increased demand have affected our budget this year. It also shows where we have saved money or received more income. 

These changes have led to an overall increase in the amount we need to raise through Council Tax.

Figures in brackets show income, savings or a surplus.

Dates and amounts
Financial element £m
Council Tax needed 2021/22 108.1
Inflation 6.1
Additional costs from increased demand, continuing budget pressures and income shortfalls 6.9
Additional costs from increased demand, continuing budget pressures and income shortfalls 6.9
Additional costs from increased demand, continuing budget pressures and income shortfalls 6.9
Transfer to capital, provisions and reserves 1.1
Savings, efficiencies and cost reduction measures (5.5)
Collection Fund surplus increase (1.9)
Decrease in business rates income (2.2)
Changes in grant income funding, business rates retention and Revenue Support Grant (4.1)
Council Tax needed 2022/23 (113.0)