{
  "url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012/regulation-3.json",
  "legislation": "uksi/2012/2914",
  "legislation_title": "The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/local-authorities-calculation-of-council-tax-base-england-regulations-2012",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Calculation of billing authority’s council tax base",
  "text": "(1) Subject to paragraph (4), for the purposes of item T in section 31B(1), a billing authority’s council tax base for a financial year shall be calculated by applying the formula—\nA×B where—\nA is the total of the relevant amounts for that year for each of the valuation bands which is shown or is likely to be shown for any day in that year in the authority’s valuation list as applicable to one or more dwellings situated in its area;\nB is the authority’s estimate of its collection rate for that year.\n(2) A billing authority shall estimate its collection rate for a financial year for the purposes of paragraph (1) by estimating the aggregate of the amounts which are likely to be paid to the authority as mentioned in sub-paragraph (a) below or transferred to its collection fund as mentioned in sub-paragraph (b) below, less any amounts which are likely to be transferred from its collection fund as mentioned in that sub-paragraph, in that or any other financial year, expressed as a proportion of its estimate of the aggregate of—\n(a) the total of any amounts in respect of council tax for that year which are payable to the authority under the 1992 Act less the total of any council tax reductions for that year falling within paragraph (3)(a) or (b); and\n(b) the total of any amounts in respect of council tax reductions which are transferable for that year to the authority’s collection fund pursuant to directions under section 98(5) of the 1988 Act less the total of any such amounts which are transferable for that year from the authority’s collection fund pursuant to directions under section 98(4) of the 1988 Act.\n(3) For the purposes of paragraph (2), “council tax reductions” means any amount—\n(a) by which the amount a person is liable under the 1992 Act to pay in respect of council tax is reduced pursuant to regulations under section 138 of the Social Security Administration Act 1992;\n(b) which an authority determines pursuant to paragraph 6 or 7 of Schedule 2 that a person is not required to pay; or\n(c) by which the amount a person is liable to pay in respect of council tax is reduced pursuant to regulations under section 13.\n(4) Where it appears to the authority likely that, for any financial year, the Secretary of State for Defence will pay to it a sum in respect of the council tax which would be payable if Class O exempt dwellings situated in its area were not exempt, the authority shall add to the amount given by the formula in paragraph (1) for that year such amount as the authority considers appropriate in relation to its tax base by reference to the sum likely to be paid by the Secretary of State for Defence.\n(5) For the purposes of paragraph (4), “Class O exempt dwellings” means any dwellings which are exempt dwellings by virtue of belonging to Class O prescribed by the Council Tax (Exempt Dwellings) Order 1992.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 30.11.2012, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 5"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1992/558; relevant amendments were made by S.I. 1992/2941."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/2914/regulation/3",
    "retrieved_at": "2026-10-29T01:12:44.239386+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."
}