The Council Tax Benefit (General) Regulations 1992

Notice where council tax benefit is awarded and section 131(9) of the Contributions and Benefits Act 1992(1) applies

15.  Where the amount of a claimant’s council tax benefit in respect of a day, is the greater of the appropriate maximum council tax benefit and the alternative maximum council tax benefit in his case the notice shall in addition to the matters set out in paragraphs 9, 10 or 13, as the case may be, include a statement as to—

(a) the amount of whichever is the lesser of the appropriate maximum council tax benefit or the alternative maximum council tax benefit in his case, which amount may be rounded to the nearest penny; and

(b) that this amount has not been awarded in consequence of the award of council tax benefit at a higher rate,

and in any case where the amount to which sub-paragraph (a) refers disregards fractions of a penny, the notice shall include a statement to that effect.

(1)

Section 131 of the Contributions and Benefits Act 1992 as it applies to council tax benefit was substituted by the Local Government Finance Act 1992 (c. 14) Schedule 9 paragraph 4.