{
  "url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-england-regulations-1993/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-england-regulations-1993/schedule-2/paragraph-1.json",
  "legislation": "uksi/1993/175",
  "legislation_title": "The Council Tax (Transitional Reduction Scheme) (England) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/council-tax-transitional-reduction-scheme-england-regulations-1993",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The average council tax of a billing authority other than the Council of the Isles of Scilly for dwellings in a particular valuation band is the amount determined in accordance with the formula—\n(A+B)×N.\n(2) The average council tax of the Isles of Scilly for dwellings in a particular valuation band is the amount determined in accordance with the formula—\nA×N.\n(3) Paragraph 2 shall have effect for the purposes of sub-paragraph (1) and, so far as applicable, sub-paragraph (2).\n(4) This sub-paragraph applies where—\n(a) a police precepting authority makes calculations under section 45 of the Act; and\n(b) an amount calculated under subsection (3) of that section relates to part only of the area of a billing authority in relation to which the police precepting authority is a relevant precepting authority.\n(5) In a case to which sub-paragraph (4) applies, the billing authority shall calculate, in accordance with the formula set out in sub-paragraph (1), as read with paragraph 2(3) and (4) below, an average council tax—\n(a) for dwellings situated in the part of its area referred to in sub-paragraph (4)(b) above, and\n(b) for dwellings situated in the other part of its area.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/175/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T14:06:06.301207+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}