Regulation 8 Calculation of, and entitlement to, reduction

Subject to paragraphs (3) and (4) and regulations 9 and 10, the amount which an eligible person is liable to pay in respect of a personal community charge of the authority to whose personal community charge he is subject as mentioned in regulation 7(1)(a) shall (unless the product of the relevant formula is a negative amount) be calculated as if the authority had set a charge equal to its set charge less the product of the formula set out in paragraph (2).

The formula is–

where–

• C is the scheme charge of the relevant charging authority, or, if lower, its set charge for the chargeable year;

• RV is the rateable value of the hereditament which was, or included, the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1992; and

• ARP is the assumed rate poundage for the relevant authority.

In the case of an eligible person whose sole or main residence is, or is part of, a hereditament in respect of which–

paragraph (1) shall apply as if the reference to the formula set out in paragraph (2) were a reference to the formula set out in paragraph (4).

The formula is–

• where C has the same connotation as in paragraph (2) and W is the product of the formula–

  $$\mathrm{RV}\times \mathrm{ARP}\times \mathrm{Y}$$

  • where RV and ARP have the same connotations as in paragraph and Y is the amount, expressed as a percentage, of the rates which, in consequence of relief given, or a reduction or remission granted, under section 40 (relief for charitable and other organisations) of the General Rate Act 1967, were chargeable for the financial year ending 31st March 1990 in respect of that hereditament, or where they were wholly remitted, 0.