{
  "url": "https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-order-1998/schedule-4A/paragraph-3",
  "json_url": "https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-order-1998/schedule-4A/paragraph-3.json",
  "legislation": "uksi/1998/562",
  "legislation_title": "The Income-related Benefits (Subsidy to Authorities) Order 1998",
  "legislation_url": "https://openlegislation.uk/income-related-benefits-subsidy-to-authorities-order-1998",
  "path": "schedule/4A/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Amount of deduction",
  "text": "(1) The amount of the deduction from subsidy referred to in article 20A(2) is to be calculated as follows—\nStep 1\nDivide the amount of rebates granted by the authority in the relevant year in respect of dwellings in the HRA by the income of the authority for that year from rent (including rent remitted by way of rebate) in respect of such dwellings.\nStep 2\nIf the result of Step 1—\n(a)does not exceed the rebate proportion for the relevant year (see sub-paragraph (2))—\n(i)deduct (O + P) from Q (see paragraph 2);\n(ii)divide the result of paragraph (a)(i) by Q;\n(iii)multiply the amount of the subsidy (apart from any deduction to be calculated under this Schedule) by the result of paragraph (a)(ii));\n(b)exceeds the rebate proportion for the relevant year—\n(i)deduct (O + P) from Q (see paragraph 2);\n(ii)divide the result of paragraph (b)(i) by Q;\n(iii)divide the rebate proportion (see sub-paragraph (2)) by the result of Step 1;\n(iv)multiply the result of paragraph (b)(ii) by the result of paragraph (b)(iii);\n(v)multiply the amount of the subsidy (apart from any deduction to be calculated under this Schedule) by the result of paragraph (b)(iv).\n(2) The rebate proportion for the purposes of sub-paragraph (1) for the relevant year beginning with 1st April 2026 is 0.332.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A substituted (6.11.2023) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2023 (S.I. 2023/1040), art. 1(1), Sch. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4A para. 3(2) substituted (with application in accordance with art. 2(4) of the amending S.I.) by The Income-related Benefits (Subsidy to Authorities) Amendment Order 2026 (S.I. 2026/1079), arts. 1(1), 7(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/562/schedule/4A/paragraph/3",
    "retrieved_at": "2026-11-12T03:39:33.587469+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."
}