{
  "url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1999/schedule/part-II/paragraph-1",
  "json_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1999/schedule/part-II/paragraph-1.json",
  "legislation": "uksi/1999/259",
  "legislation_title": "The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1999",
  "path": "schedule/part/II/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Subject to paragraph 3, the deductible amount in a case where section 11 of the 1992 Act (discounts) does not apply is calculated by applying the following formula–\n(C-U)×VW=X where–\nC is the council tax figure,\nU is £156,\nV is the council tax base for the relevant area for the financial year beginning on 1st April 1996; and for this purpose–\n(a) where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(i) of Schedule 1 to the 1997 Regulations, 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 those Regulations,\n(b) where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(ii) of Schedule 1 to the 1997 Regulations, 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 3 of Schedule 2 to those Regulations, and\n(c) where the relevant billing authority is an authority referred to in paragraph 3(2)(b) of Schedule 1 to the 1997 Regulations, the council tax base for the relevant area is the authority’s council tax base, calculated by the authority for that year,\nW is the council tax base for the relevant area for the financial year beginning on 1st April 1999, and\nX, 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/259/schedule/part/II/paragraph/1",
    "retrieved_at": "2026-10-29T11:10:15.311831+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."
}