The Personal Community Charge (Reductions) (England) Regulations 1991

Calculation of, and entitlement to, reduction

8.—(1) Subject to paragraphs (3) to (5) and regulations 9 to 12, 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(c) 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).

(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 beginning 1st April 1991;

• RV is the rateable value of the hereditament which was, or included, the residence by reference to which the person concerned was subject to the relevant authority’s personal community charge on 31st March 1990; and

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

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

(a) relief was given under section 40(1) of the General Rate Act 1967(1) for a period ending no earlier than 31st March 1990; or

(b) a reduction or remission of rates was granted under section 40(5) of that Act for such a period as is mentioned in sub-paragraph (a),

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).

(4) The formula is—

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

RV × ARP × Y

where

• RV and ARP have the same connotations as in paragraph (2) 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.

(5) This regulation does not apply to a person in the chargeable year beginning 1st April 1992 unless his liability was reduced under this regulation in respect of the chargeable year beginning I st April 1991 or would have been so reduced but for regulation 6 or 10.

(1)

1967 c. 9; by virtue of section 117 of the Local Government Finance Act 1988, the 1967 Act ceased to have effect on I st April 1990. Section 40 (and other provisions) were saved for limited purposes by the General Rate Act 1967 and Related Provisions (Savings and Consequential Provision) Regulations 1990 (S.I 1990/777).