# The Personal Community Charge (Relief) (No. 2) (Scotland) Regulations 1990, Regulation 6: Amount of relief in the case of the islands personal community charge


(1) The amount which an eligible person was liable to pay in respect of the islands personal community charge due to an islands council in respect of the financial year 1989-90 shall be calculated as if the islands council had determined a personal community charge for that year equal to—
(a) in the case where the eligible person is also an eligible person for the purposes of Part II, III or IV of the Relief Regulations, the amount of the personal community charge which the islands council is assumed to have determined for that year under the provisions of that Part for the purposes of calculating the amount of the personal community charge which that person was liable to pay in respect of that year; or
(b) in any other case, the personal community charge which the islands council has determined for that year,
less, in either case, the product of the formula set out in paragraph (2) below.
(2) The formula referred to in paragraph (1) above is—
AB×CD×E where—
a A is the amount of the community charge benefit to which the eligible person is entitled in the first benefit week in the financial year 1990-91 or, in the opinion of the relevant local authority, would have been so entitled if he had submitted a claim for such benefit within the time permitted by regulation 60(19)(b) of the Benefit Regulations;
b B is the amount of the personal community charge which the eligible person was liable to pay in respect of that week in respect of (depending upon the area of the local authority or authorities in which he was solely or mainly resident during that week) the islands personal community charge or, as the case may be, the aggregate of the regional and district personal community charges, taking account of any reduction in liability to which that person may be entitled under the Relief Regulations but not under the Benefit Regulations:
Provided that, if, during that week, the eligible person has changed the area of the local authority in which he was solely or mainly resident, he shall be deemed, for this purpose, to have been solely or mainly resident in the area of the local authority in which he was solely or mainly resident on the first day of that week;
c C is the amount of the islands personal community charge due to the islands council referred to in paragraph (1) above which, disregarding the effect of these Regulations, the eligible person was liable to pay in respect of the financial year 1989-90, taking account of any reduction in liability to which that person may be entitled under the Relief Regulations but not under the Rebate Regulations;
d D is the period consisting of the number of weeks in the financial year 1989-90 in respect of which the eligible person was liable to pay the islands personal community charge due to the islands council referred to in paragraph (1) above in that year; and
e E is D less the number of benefit weeks in the period referred to in sub-paragraph (d) above in respect of which that person received a community charge rebate under the Rebate Regulations.

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Source: https://www.legislation.gov.uk/uksi/1990/1714/regulation/6 (the official version)
Page: https://openlegislation.uk/personal-community-charge-relief-no-2-scotland-regulations-1990/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.