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

Calculation of basic amount of tax (billing authorities)

2.—(1) Section 33(1) is amended as follows.

(2) After subsection (3B)(2) insert–

“(3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–

where–

• E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;

• B is the proportion of council tax benefit prescribed for the authority for the year.

(3D) E is to be calculated by applying the formula–

where–

• R has the same meaning as in subsection (1) above;

• LP is the aggregate of the precepts for the year–

  (a)

  issued to the council by local precepting authorities; or

  (b)

  anticipated by the council in pursuance of regulations made under section 41(3) below;

  which were taken into account by the council in making the calculation required by section 32(2) above;

• BX is the guideline budget requirement prescribed for the authority for the year.

• B has the same meaning as in subsection (3C) above.”

(1)

Section 33 was amended by paragraph 5 of Schedule 12 to the Local Government (Wales) Act 1994, the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1994, (S.I. 1994/246), and the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1995, (S.I. 1995/234).

(2)

Section 33(3B) was inserted by the Local Government Reorganisation (Wales) (Calculation of Basic Amount of Council Tax) Order 1996, (S.I. 1996/335).