{
  "url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988/regulation-47",
  "json_url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988/regulation-47.json",
  "legislation": "uksi/1988/1890",
  "legislation_title": "The Housing Benefit (Community Charge Rebates) (Scotland) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/housing-benefit-community-charge-rebates-scotland-regulations-1988",
  "path": "regulation/47",
  "kind": "regulation",
  "number": "47",
  "heading": "Housing benefit taper",
  "text": "The prescribed percentage for the purpose of subsection (5) of section 21 of the Act (percentage of excess of income over applicable amount which is deducted from maximum housing benefit) shall be, in calculating the amount of housing benefit, 15%.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 47 in force at 1.4.1989, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1890/regulation/47",
    "retrieved_at": "2026-10-29T15:55:44.151213+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."
}