# The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 1999, Paragraph 1: Basic calculation


(1) There is no expenditure for the purpose of section 43(2)(a)(ii) of the 1992 Act and there is no aggregate of any sums for the purposes of section 44(3)(c) of that Act when either A is less than or equal to 1.045 or F is less than or equal to J. (For A, F and J see paragraphs 2, 3 and 4 respectively.)
(2) Otherwise, the amount of that expenditure and of the aggregate of those sums is–
(C-M)×T×B×Z1-(B×Z)
(3) For C, M and T see paragraphs 2(2), 5 and 5(4) respectively.
(4) B is the amount shown in relation to the authority in column 2 of Table A in this Schedule, being the lower of–
(a) the proportion (estimated by the Secretary of State) of council tax yield for the authority in the financial year beginning in 1998 accounted for by council tax benefit;
(b) the national average proportion (as so estimated) of council tax yield for authorities in that financial year accounted for by council tax benefit.
(5) Z (proportion of council tax benefit subsidy to be borne by the authority) is the amount shown in column 2 of Table B in this Schedule which corresponds with the amount N for the authority. (For N see paragraph 6.)

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Source: https://www.legislation.gov.uk/uksi/1999/228/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-authorities-alteration-of-requisite-calculations-england-regulations-1999/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.