Regulation 3 Calculation of billing authority’s council tax base

(1)

For the purposes of item T in section 33(1), a billing authority’s council tax base for a financial year shall be calculated by applying the formula—

A \times B

where—

A 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;
B is the authority’s estimate of its collection rate for that year.

(2)

A billing authority shall estimate its collection rate for a financial year for the purposes of paragraph (1) above 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—

(a)

the total of any amounts in respect of council tax for that year which are payable to the authority under the Local Government Finance Act 1992 less the total of any council tax reductions for that year falling within paragraph (3)(a) or (b) below; and

(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^f1 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.

(3)

For the purposes of paragraph (2) above, “council tax reductions” means any amount—

(a)

by which the amount a person is liable under the Local Government Finance Act 1992 to pay in respect of council tax is reduced pursuant to regulations under section 138 of the Social Security Administration Act 1992;^f2

(b)

which an authority determines pursuant to paragraph 6 or 7 of Schedule 2 that a person is not required to pay; or

(c)

by which the amount a person is liable to pay in respect of council tax is reduced pursuant to regulations under section 13.

Annotations

Footnotes

f1: Section 98 of the 1988 Act is amended by paragraph 23 of Schedule 10 to the Local Government Finance Act 1992.
f2: 1992 c. 5; section 138 is amended by paragraph 19 of Schedule 9 to the Local Government Finance Act 1992.