# The Housing Benefit and Council Tax Benefit (Subsidy) Order 1994, Paragraph 8: Council tax benefit bonus


(1) Subject to sub-paragraphs (2) to (4) below and for the purposes of Part I, in the case of an authority where the savings which are the sum of (G + M) are greater than Q, the council tax benefit bonus amount for that authority shall be 10 per cent.of the sum calculated by applying the following formula—
{ ( G + M ) - Q } × M ( G + M ) .
(2) In the case of an authority where the savings which are the sum of (G + M) are greater than P, the council tax benefit bonus amount for that authority shall be the sum calculated for that authority in sub-paragraph (1) above plus 10 per cent.of the sum calculated by applying the following formula—
{ ( G + M ) - P } × M ( G + M ) .
(3) In the case of an authority where the savings which are the sum of (G + M) do not exceed Q there shall not be a council tax benefit bonus amount for that authority.
(4) In this paragraph
G is the same figure as G in paragraph 4 of Schedule 1 for that authority;
M is equal to (N + O) × 32;
N is the total sum of council tax benefit savings made by that authority;
O is the total sum of related income support savings made by that authority;
P, in the case of an authority identified in column (1) of Schedule 11, is the figure prescribed in column (2) of that Schedule for that authority;
Q is 0.75 of the value of P;
“council tax benefit savings” means any amount which would have been allowed by way of council tax benefit to a claimant during a benefit week, but for the investigation and intervention of one or more officers of an authority who have been designated by that authority for the investigation of fraud, and which would, had that amount been allowed as council tax benefit, have been fraudulent excess benefit, within the meaning of article 18(7), or in a case where only a proportion of that non-allowance was due to that investigation and intervention the amount shall be that proportion; and
“related income support savings” means—
(i) where council tax benefit savings, under this Schedule, have been established and that investigation has also led to a determination by an adjudication officer that no income support, or less income support is payable, any amount of income support that would, but for that investigation and consequent determination, have been paid in a benefit week, within the meaning prescribed therefor in regulation 2(1) of the Income Support (General) Regulations 1987; and
(ii) in a case where the council tax benefit savings were less than the total council tax benefit not allowed, the related income support savings shall be an amount determined by applying to the total of income support not paid a percentage equal to the percentage which the council tax benefit savings bear to the total council tax benefit not allowed,
except that in neither case shall it include any amount which has been included in the related income support savings for that authority under Schedule 1.

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Source: https://www.legislation.gov.uk/uksi/1994/523/schedule/2/paragraph/8 (the official version)
Page: https://openlegislation.uk/housing-benefit-and-council-tax-benefit-subsidy-order-1994/schedule-2/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.