16.—(1) A claimant’s requirements must be calculated as being the amount referred to in sub-paragraph (a) less, where applicable, the amount referred to in sub-paragraph (b) below, as follows—
(a)the amount which represents the aggregate of—
(i)the weekly applicable amount which would apply to the claimant, including that in respect of any other member of his or her family, in connection with a claim for income support as specified by the Income Support Regulations, but subject to the modifications referred to in paragraph (4), and
(ii)subject to paragraph (2), the weekly amount of any council tax which the claimant or his or her partner is liable to pay under Part 1 of the Local Government Finance Act 1992(1);
(b)the amount which represents the aggregate of the weekly amount of any housing benefit and the weekly amount of any council tax benefit to which the claimant or any member of his or her family is entitled under the provisions of Part VII of the Social Security Contributions and Benefits Act 1992.
(2) Subject to paragraph (3), where a claimant is jointly and severally liable for council tax in respect of a dwelling in which he or she is resident with one or more persons, the claimant’s liability in respect of that tax for the purposes of these Regulations will be the amount of that tax divided by the number of persons who are jointly and severally liable for that tax.
(3) Paragraph (2) does not apply where a claimant is jointly and severally liable for council tax in respect of a dwelling with only his or her partner.
(4) The provisions of the Income Support Regulations apply and those provisions specified in column 1 of Table B in Schedule 1 must be applied in accordance with the modifications specified in the corresponding entries in column 2.