Regulation 12 Entitlement to relief

Subject to regulations 13 and 14, the amount which each of the eligible persons 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 5(1)(a) shall (unless the relief available is a negative amount) be calculated as if the charging authority had set for each of the three years mentioned in regulation 11(1) a charge equal to its set charge less the relief available for him for the year in question.

Paragraph (1) does not apply to a person as respects the year beginning 1st April 1991 unless the calculation under this regulation resulted in a reduction in his liability for the preceding year or as respects the year beginning 1st April 1992 unless the calculations under this regulation resulted in a reduction in his liability for the two preceding years.