# The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1999, Paragraph 1


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–
(C-U)×VW=X where–
C is the council tax figure,
U is £156,
V is the council tax base for the relevant area for the financial year beginning on 1st April 1996; and for this purpose–
(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,
(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
(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,
W is the council tax base for the relevant area for the financial year beginning on 1st April 1999, 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/1999/259/schedule/part/II/paragraph/1 (the official version)
Page: https://openlegislation.uk/local-government-changes-for-england-council-tax-transitional-reduction-regulations-1999/schedule/part-II/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.