Regulation 4 Calculation of amount payableI1

In this regulation–

• “alternative valuation band” means the valuation band which appears in the Table in section 5(2) of the Act or, as the case may be, section 5(3) of the Act immediately above the valuation band which is the relevant valuation band as regards the dwelling in question; and

• “the appropriate percentage” shall be construed in accordance with section 11(3) of the Act.

Subject to paragraphs (4) and (6), the amount of council tax payable by an eligible person in respect of the dwelling in question and each day on which the condition referred to in regulation 3(1)(a) is satisfied shall be calculated in accordance with the formula set out in paragraph (3).

The formula is–

where–

• F1A is the amount determined in accordance with paragraph (3A); and

• B is the number of days in the financial year.

For the purposes of this regulation–

References in paragraph (3A) to an amount set by an authority include a reference to an amount set in substitution for such an amount.

Where, but for these Regulations, the amount of council tax payable by an eligible person as regards the dwelling in question and any day would be subject to a discount in accordance with section 11 or 12 of the Act, paragraph (2) shall apply in his case as if the reference to the formula set out in paragraph (3) were a reference to the formula set out in paragraph (5).

The formula is–

where A and B have the same connotations as in paragraph (3) and C is the appropriate percentage or, as the circumstances require, twice the appropriate percentage applicable in the case of the eligible person concerned.

Where, as regards an eligible person, the dwelling in question and a day on which the condition referred to in regulation 3(1)(a) is satisfied–

the amount payable shall be calculated in accordance with these Regulations as read with those regulations or, as the case may be, regulations relating to that reduction^f1.