# The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1998, Paragraph 1


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—
(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,
(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,
(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,
(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
(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.

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Source: https://www.legislation.gov.uk/uksi/1998/214/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1998/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.