Regulation 82 OffsettingI1

Where a person has been allowed or paid a sum of community charge benefit under a determination which is subsequently revised upon review or further review, any sum allowed or paid in respect of a period covered by the subsequent determination shall be offset against arrears of entitlement under the subsequent determination except to the extent that the sum exceeds the arrears and shall be treated as properly awarded or paid on account of them.

No amount may be offset under paragraph (1) which has been determined to be F1excess benefits within the meaning of regulation 83 (meaning of excess benefits).