Regulation 15 Amount of relief in the case of the regional personal community charge
Subject to paragraph (3) and regulation 16, in the case where the dwellinghouse referred to in regulation 13(1)(c) is situated in the area of a regional council, the amount which an eligible person is or was liable to pay in respect of the regional personal community charge in respect of any of the prescribed financial years shall (unless the product of the relevant formula is a negative amount) be calculated as if the regional council had determined–
for the financial year 1989-90, a personal community charge equal to its personal community charge for that year less the product of the formula set out in paragraph (2)(a);
for the financial year 1990-91, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(b); and
for the financial year 1991-92, a personal community charge equal to its set personal community charge for that year less the product of the formula set out in paragraph (2)(c).
The formulae referred to in paragraph (1) are–
;
;
;
-
where–
- (i)
C and R shall be construed in accordance with regulation 7(3), as read with regulation 13(1)(e); and
- (ii)
E is the number of persons who were, on 1 April 1989, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge.
- (i)
Paragraph (1)(b) does not apply to an eligible person unless the calculation under paragraph (1)(a) resulted in a reduction in his liability, and paragraph (1)(c) does not apply to a person unless the calculations under paragraph (1)(a) and (b) both resulted in a reduction in his liability.