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Paragraph 1

Original text. Later amendments are not shown.

Subject to paragraph 3 below, the deductible amount in a case where section 11 of the 1992 Act (discounts) does not apply 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 £52,

  • V is the council tax base for the relevant area for the financial year beginning on 1st April 1997; for this purpose—

    1. (a)

      where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(i) of Schedule 1 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 2 to these Regulations,

    2. (b)

      where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(ii) of Schedule 1 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 2 to these Regulations,

    3. (c)

      where the relevant billing authority is an authority referred to in paragraph 3(2)(b)(i) of Schedule 1 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 2 to these Regulations,

    4. (d)

      where the relevant billing authority is an authority referred to in paragraph 3(2)(b)(ii) of Schedule 1 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 2 to these Regulations, and

    5. (e)

      where the relevant billing authority is an authority referred to in paragraph 3(2)(c) of Schedule 1 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 1998, 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.