Retrospective CTax Liability change – subsidy classification

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    We presently have the Auditors in and they have enquired about a 2007 claim (on our previous system and not recorded on our present one) in which CTB was paid but at a later point the Ctax band changed (lowered) and as a result so did the liability.

    This caused an overpayment for a past period (can’t be technical as a result) which we had claimed subsidy for. Not a problem on the system and the claim calculated correctly but what do we class this overpayment as and secondly in which cell is it recorded for subsidy?

    Please help!




    Cell 150, Excess benefit arising from budget
    substitution, transitional relief and
    reduced council tax liability,

    The DWP, from this year i think, have now decided that these types of overpayments should be included with the technical overpayments rather than having a cell of their own


    Many thanks for the answer and especially for the speed of the response. Greatly appreciated.

    chris harvey

    If you had originally paid it in a prior year I would put it in cell 156 otherwise your in year reconciliation will not balance.
    Note the cell numbers have changed from April 11 and cell 150/156 are now 149/154

    ben steventon

    I know I’m a bit late posting here, but I have had particular difficulties with our audit trying to get the auditors to firstly understand what cell 150 is and when it applies, and then secondly how technical o/p’s can follow on from it. I’m so glad that TR isnt part of the equation!

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