# The Council Tax (Reductions for Annexes) (England) Regulations 2013, Regulation 4: Calculation of amount payable

Extent: E+W

(1) Subject to paragraph (3) the amount of council tax payable by a person liable to pay an amount to a billing authority in respect of a dwelling which fulfils either of the conditions prescribed in regulation 3 and each day on which that condition is fulfilled shall be calculated in accordance with the formula in paragraph (2).
(2) The formula is—
A 2 where A is the amount determined under section 10 of the 1992 Act or under that section read with section 11, 11A or 11B of that Act.
(3) Where, as regards the person liable to pay, the dwelling in question and a day on which either condition referred to in regulation 3 is fulfilled, regulations under section 13 of the 1992 Act (other than these Regulations) apply, the amount payable shall be calculated in accordance with these Regulations as read with those Regulations.

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Source: https://www.legislation.gov.uk/uksi/2013/2977/regulation/4 (the official version)
Page: https://openlegislation.uk/council-tax-reductions-for-annexes-england-regulations-2013/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.