Regulation 3 Amendment of Regulations

in paragraph (1), for “paragraph (2)” there is substituted “paragraphs (1A) and (2)”; and

the following paragraphs are inserted after paragraph (1):–

“(1A)

Paragraph (1) does not apply in respect of any day on which the relevant valuation band for a dwelling is valuation band A and, in that case, paragraph (1B) applies.

(1B)

Subject to paragraph (2), the amount of council tax payable by an eligible person in respect of the dwelling in question and each day on which–

(a)

the relevant valuation band is valuation band A; and

(b)

the condition referred to in regulation 3(1)(a) is satisfied,

shall be calculated as if the local authority for the area in which the dwelling is situated had, instead of the amount actually determined under section 93(1)(b) of the Act in respect of dwellings in valuation band A, determined an amount calculated in accordance with paragraph (1C).

(1C)

The amount calculated in accordance with this paragraph is–

$$D\times \genfrac{}{}{0.1ex}{}{5}{9}$$

where

• D is the amount actually set under section 93(1)(a) of the Act^f1 by the local authority in question for the year in which the day in question falls.

(1D)

Where under section 94 of, or Schedule 7 to, the Act^f2 a local authority have set (or are deemed to have set) a substitute or reduced amount of council tax, paragraph (1C) shall have effect as if the reference to the amount actually set under section 93(1)(a) of the Act were a reference to that substitute or reduced amount (as the case may be).”.