The Local Authorities (Alteration of Requisite Calculations) (England) Regulations 1999

Regulation 6

SCHEDULE ESTIMATED CONTRIBUTION TO COUNCIL TAX BENEFIT

Basic calculation

1.—(1) There is no expenditure for the purpose of section 43(2)(a)(ii) of the 1992 Act and there is no aggregate of any sums for the purposes of section 44(3)(c) of that Act when either A is less than or equal to 1.045 or F is less than or equal to J. (For A, F and J see paragraphs 2, 3 and 4 respectively.)

(2) Otherwise, the amount of that expenditure and of the aggregate of those sums is–

(3) For C, M and T see paragraphs 2(2), 5 and 5(4) respectively.

(4) B is the amount shown in relation to the authority in column 2 of Table A in this Schedule, being the lower of–

(a) the proportion (estimated by the Secretary of State) of council tax yield for the authority in the financial year beginning in 1998 accounted for by council tax benefit;

(b) the national average proportion (as so estimated) of council tax yield for authorities in that financial year accounted for by council tax benefit.

(5) Z (proportion of council tax benefit subsidy to be borne by the authority) is the amount shown in column 2 of Table B in this Schedule which corresponds with the amount N for the authority. (For N see paragraph 6.)

A

2.—(1) A (proportionate increase in council tax) equals

(2) C is the basic amount of council tax for the financial year beginning in 1999 calculated by the authority under section 44 of the 1992 Act but omitting, for the purposes of this calculation, the amount referred to in subsection (3)(c).

(3) D is the basic amount of council tax for the financial year beginning in 1998, calculated by the authority under section 44 of the 1992 Act.

F

3.—(1) F (increase in budget requirement) equals G − H.

(2) G is the amount of the authority’s budget requirement for the financial year beginning in 1999, calculated by it under section 43 of the 1992 Act.

(3) H is, subject to paragraph 7, the amount of the authority’s budget requirement for the financial year beginning in 1998, calculated by it under that section.

J

4.—(1) J (cash Standard Spending Assessment increase) equals K − L.

(2) K is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1999, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988(1).

(3) L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1998, calculated in accordance with the Local Government Finance Report for that year made under that section.

M

5.—(1) M (council tax at guideline) is the higher of

(a) D × 1.045; or

(b)

(2) For D, H and J, see paragraphs 2(3), 3(3) and 4 respectively.

(3) P is the same as in section 44 of the 1992 Act for the financial year beginning in 1999, increased or reduced in accordance with that section but omitting, for the purpose of this calculation, the amount referred to in subsection (3)(c).

(4) T is the same as in section 44 of the 1992 Act for the financial year beginning in 1999.

N

6.—(1) N (percentage increase above guideline) equals

(2) for C, M and D, see paragraphs 2(2), 5 and 2(3) respectively.

Police authorities

7.  In relation to any police authority including the Receiver for the Metropolitan Police District the amounts referred to as H, K and L in paragraphs 3(3), 4(2) and 4(3) respectively shall be increased as follows:

• H shall be increased by the aggregate of the grants to the authority under Additional Rules 2 and 2A as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 1998/99) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 4th February 1998 (“the 1998 Police Grant Report”);

• K shall be increased by the grant allocated to the authority under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 1999/2000) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 4th February 1999; and

• L shall be increased by the aggregate of–

  (i)

  the grants to the authority under Additional Rules 2 and 2A as set out in the Table in paragraph 3 of the 1998 Police Grant Report, and

  (ii)

  the grant allocated to the authority under the Principal Formula as set out in that Table.

  TABLE A

  Prescribed proportion of council tax yield.

  Column 1	Column 2
  Shire Counties
  Bedfordshire	0.111
  Buckinghamshire	0.069
  Cambridgeshire	0.095
  Cheshire	0.099
  Cornwall	0.160
  Cumbria	0.139
  Derbyshire	0.135
  Devon	0.107
  Dorset	0.098
  Durham	0.160
  East Sussex	0.130
  Essex	0.118
  Gloucestershire	0.105
  Hampshire	0.088
  Hertfordshire	0.101
  Kent	0.127
  Lancashire	0.145
  Leicestershire	0.096
  Lincolnshire	0.131
  Norfolk	0.140
  North Yorkshire	0.098
  Northamptonshire	0.124
  Northumberland	0.142
  Nottinghamshire	0.136
  Oxfordshire	0.090
  Shropshire	0.114
  Somerset	0.124
  Staffordshire	0.111
  Suffolk	0.130
  Surrey	0.066
  Warwickshire	0.115
  West Sussex	0.098
  Wiltshire	0.088
  Worcestershire	0.105
  Shire Police Authorities
  Avon & Somerset	0.137
  Bedfordshire	0.134
  Cambridgeshire	0.107
  Cheshire	0.124
  Cleveland	0.160
  Cumbria	0.139
  Derbyshire	0.148
  Devon & Cornwall	0.144
  Dorset	0.112
  Durham	0.160
  Essex	0.126
  Gloucestershire	0.105
  Hampshire	0.111
  Hertfordshire	0.083
  Humberside	0.160
  Kent	0.130
  Lancashire	0.160
  Leicestershire	0.133
  Lincolnshire	0.131
  Norfolk	0.140
  North Yorkshire	0.103
  Northamptonshire	0.124
  Nottinghamshire	0.160
  Staffordshire	0.131
  Suffolk	0.130
  Surrey	0.052
  Sussex	0.126
  Thames Valley	0.088
  Warwickshire	0.115
  West Mercia	0.120
  Wiltshire	0.094
  Other Police Authorities
  The Receiver for the Metropolitan Police District	0.160
  Greater Manchester Police	0.160
  Merseyside Police	0.160
  Northumbria Police	0.160
  South Yorkshire	0.160
  West Midlands Police	0.160
  West Yorkshire Police	0.160
  Fire and Civil Defence Authorities
  London	0.160
  Greater Manchester	0.160
  Merseyside	0.160
  South Yorkshire	0.160
  Tyne & Wear	0.160
  West Midlands	0.160
  West Yorkshire	0.160

  TABLE B

  Local authority contribution factor to council tax benefit costs.

  Column 1	Column 2
  Amount of N	Z
  Not exceeding 0.5	0.125
  Exceeding 0.5 and not exceeding 1	0.25
  Exceeding 1 and not exceeding 1.5	0.375
  Exceeding 1.5 and not exceeding 2	0.5
  Exceeding 2 and not exceeding 2.5	0.625
  Exceeding 2.5 and not exceeding 3	0.75
  Exceeding 3 and not exceeding 3.5	0.875
  Exceeding 3.5	1

(1)

Section 78A was inserted by paragraph 10 of Schedule 10 to the Local Government Finance Act 1992.