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PART 8 SAmount of reduction

Maximum council tax reductionS

66.—(1) Subject to paragraphs (2) and (3), [F1for the purposes of regulation 14] the amount of a person's maximum council tax reduction in respect of a day for which the person is liable to pay council tax is 100 per cent of the amount A/B where—

(a)A is the amount set by the relevant authority as the council tax for the relevant financial year in respect of the dwelling in which the person is a resident and for which the person is liable, subject to—

(i)any discount which may be appropriate to that dwelling; and

(ii)any reduction in liability for council tax under regulations made under section 80 of the Act or under a scheme established under section 80A of the Act, other than a reduction under these Regulations; and

(b)B is the number of days in that financial year,

less any deductions in respect of non-dependants which fall to be made under regulation 67 (non-dependant deductions).

[F2(1A) Subject to paragraphs (2) and (3), for the purposes of regulation 14A the amount of a person’s maximum council tax reduction in respect of a day for which the person is liable to pay council tax is 100% of the amount—

less any deductions in respect of non-dependants which fall to be made under regulation 67.

(1B) In paragraph (1A)—

(a)A and B have the same meanings as in paragraph (1); and

(b)C is—

(i)1.075 if the relevant dwelling is in valuation band E;

(ii)1.125 if the relevant dwelling is in valuation band F;

(iii)1.175 if the relevant dwelling is in valuation band G;

(iv)1.225 if the relevant dwelling is in valuation band H.]

(2) Subject to paragraph (3), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which the person is resident with one or more other persons, but excepting any person residing with the applicant who is a student to whom regulation 20(2) (persons not entitled to council tax reduction: students) applies, in determining the maximum council tax reduction in the person's case in accordance with paragraph (1) [F3or (1A)] amount A is to be divided by the number of persons who are jointly and severally liable for that tax.

(3) Where an applicant is jointly and severally liable for council tax in respect of a dwelling with only the applicant's partner, paragraph (2) does not apply.

Textual Amendments