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The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012 No. 444
Calculation of tax for different valuation bands by local precepting authority
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8.—(1) The amounts to be stated in accordance with regulation 7(4)(a) for a relevant financial year in respect of dwellings listed in a particular valuation band shall be calculated by applying the formula—
where—
A is the amount calculated by the local precepting authority for the relevant financial year under section 52ZX(5);
N is the number which, in the proportion set out in section 5(1), is applicable to dwellings listed in that valuation band; and
D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.
(2) The amounts to be stated in accordance with regulation 7(4)(b) for a relevant financial year for dwellings listed in a particular valuation band shall be calculated by applying the formula—
where—
S is the amount produced by applying section 52ZX to the substitute calculations made in relation to the relevant financial year and the authority under section 52ZL; and
N and D have the same meaning as in paragraph (1).
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