If you mean declination >>For mounting an offset dish on to a polar mount, can the tilt adjustment be ignored? << No.
Prime focus, Dish face angle is the polar axis angle + declination angle.
Offset dish face is offset angle + declination + polar axis angle.
>>Also,i assume that it is of paramount importance that ones latitude is correct to track the Clarke belt spot on.<<
Without knowing it, and setting it accurately, tracking the arc would be impossible (or at least a very long process of trial and error)