Search Legislation

The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1997

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Regulation 6

SCHEDULE 3DEDUCTIBLE AMOUNT

1.  Subject to paragraph 3 below, the deductible amount in a case where section 11 of the 1992 Act (discounts) does not apply is calculated by applying the following formula—

where—

  • C is the council tax figure calculated in accordance with Schedule 1 to these Regulations,

  • U is £52,

  • V is the council tax base for the relevant area for the financial year beginning on 1st April 1996; for this purpose—

    (a)

    where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(i) of Schedule 1 above, the council tax base for the relevant area is the figure for item H shown opposite the name of the authority in column 4 of Part 1 of Schedule 2 to these Regulations,

    (b)

    where the relevant billing authority is an authority referred to in paragraph 3(2)(a)(ii) of Schedule 1 above, the council tax base for the relevant area is the figure shown opposite the name of the relevant transferor authority in column 3 of Part 3 of Schedule 2 to these Regulations, and

    (c)

    where the relevant billing authority is an authority referred to in paragraph 3(2)(b) above, the council tax base for the relevant area is the relevant billing authority’s council tax base, calculated by the authority for that year,

  • W is the council tax base for the relevant area for the financial year beginning on 1st April 1997, calculated by the relevant billing authority, and

  • X, if it is a positive amount, is the deductible amount for a relevant dwelling in valuation band D and, if it is not a positive amount, the deductible amount is zero.

2.  Subject to paragraph 3 below, the deductible amount in a case where section 11 of the 1992 Act applies is calculated by applying the following formula—

where—

  • C, U, V, W and X have the same meanings as in paragraph 1 above, and

  • Z is the appropriate percentage for the purposes of section 11(1) of the 1992 Act, expressed as a fraction, or, in a case to which subsection (2) of that section applies, twice the appropriate percentage, expressed as a fraction.

3.  The deductible amount for a relevant dwelling in any valuation band other than band D shall bear the same relation to the deductible amount for a relevant dwelling in valuation band D calculated in accordance with paragraph 1 or 2 above, as the case may be, as the figure for that band, set out in section 5 of the 1992 Act, bears to the figure set out in that section for band D.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources