# The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1996, Paragraph 1


Subject to paragraph 2 below, the deductible amount is calculated by applying the following formula—
(C-U)×VW=X where—
C is the council tax figure calculated in accordance with Schedule 1 to these Regulations,
U is £104,
V is the council tax base for the relevant area for the financial year beginning on 1st April 1995; for this purpose—
(a) where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(i) above, the council tax base for the relevant area is the figure for item H shown opposite the name of the authority in column 4 of Part 1 of Schedule 3 to these Regulations,
(b) where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(ii) above, the council tax base for the relevant area is the figure shown opposite the name of the relevant transferor authority in column 3 of Part 4 of Schedule 3 to these Regulations,
(c) where the relevant billing authority is an authority referred to in paragraph 3(2)(b) above, the council tax base for the relevant area is the figure shown opposite the name of the relevant billing authority in column 4 of Part 2 of Schedule 3 to these Regulations, and
(d) where the relevant billing authority is an authority referred to in paragraph 3(2)(c) above, the council tax base for the relevant area is the relevant billing authority’s council tax base, calculated by the authority for that year,
W is the council tax base for the relevant area for the financial year beginning on 1st April 1996, calculated by the relevant billing authority, and
X, if it is a positive amount, is the deductible amount for a relevant dwelling in valuation band D and, if it is not a positive amount, the deductible amount is zero.

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Source: https://www.legislation.gov.uk/uksi/1996/176/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1996/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.