# The Income-related Benefits (Subsidy to Authorities) Amendment Order 2025, Article 4: Deductions to be made in calculating subsidy: overpayment


In article 19 (deductions to be made in calculating subsidy)—
(a) in paragraph (1), for “paragraph (4)” substitute “paragraphs (3A), (3B) and (4)”;
(b) after paragraph (3) insert—
“(3A) Paragraph (3B) applies for the purpose of determining the amount of subsidy payable for a relevant year beginning on or after 1st April 2024.
(3B) Where an overpayment of a type specified in any of sub-paragraphs (e) to (g) of paragraph (1) was made in any earlier relevant year, the amount deducted for that overpayment under article 11(2)(b) may, where the authority considers it appropriate, be limited to the amount of subsidy calculated in accordance with article 13(1)(b) which is attributable to that overpayment.
(3C) In paragraph (3B), “earlier relevant year” means a relevant year earlier than that in which the deduction takes place.”.

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Source: https://www.legislation.gov.uk/uksi/2025/1077/article/4 (the official version)
Page: https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-amendment-order-2025/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.