Regulation 11 Eligible persons and available reductions

For the purposes of this Part–

• a person is an eligible person if he is one of two or more persons who comply with regulation 7(1)and (b) by virtue of the same residence or two or more residences which are related;

• “the reduction available” means–

  1. (a)

     as respects each of the eligible persons to whom paragraph (2) does not apply, the product of the formula–

     $$\genfrac{}{}{0.1ex}{}{\mathrm{E}\times \mathrm{C}-\left[\left(\mathrm{RV}\times \mathrm{ARP}\right)+\left(\left(\mathrm{E}-1\right)\times \pounds 52\right)\right]\mathrm{;}}{\mathrm{E}}$$
  2. (b)

     as respects each of the eligible persons to whom paragraph (2) applies the product of the formula–

     $$\genfrac{}{}{0.1ex}{}{\mathrm{E}\times \mathrm{C}-\left[\mathrm{W}+\left(\left(\mathrm{E}-1\right)\times \pounds 52\right)\right]}{\mathrm{E}}$$

     • where C, RV and ARP have the same connotations as in regulation 8(2), W has the same connotation as in regulation 8(4) and E equals the number of persons who are eligible persons by virtue of the residence or residences in question.

This paragraph applies to a person whose sole or main residence is, or is part of, a hereditament in respect of which one of the conditions set out in regulation 8(3) is satisfied.