This year's council tax for 2011/12, is not actually a ‘freeze' but a 2.5% increase, funded centrally.
Using the old adage that it is never wise to look a gift horse in the mouth, those councils which do will rapidly realise that their tax base has been eroded to the extent of whatever increase they might have imposed, had it not been for the bung from the Government, meaning councils' tax base in 2012/13 will be the same as 2010/11.
