# The Council Tax Benefit (General) Regulations 1992, Regulation 53: Council tax benefit taper

Extent: E+W+S

The prescribed percentage for the purpose of sub-section (5)(c)(ii) of section 131 of the Contributions and Benefits Act 1992 as it applies to council tax benefit, (percentage of excess of income over the applicable amount which is deducted from maximum council tax benefit), shall be 2⁶⁄₇ per cent..

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Source: https://www.legislation.gov.uk/uksi/1992/1814/regulation/53 (the official version)
Page: https://openlegislation.uk/council-tax-benefit-general-regulations-1992/regulation-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.