The Personal Community Charge (Relief) (England) Regulations 1990

Calculation of, and entitlement to, relief

6.—(1) Subject to regulations 7 to 9, the amount which an eligible person is liable to pay in respect of a personal community charge of the authority to whose personal community charge he is subject as mentioned in regulation 5(1)(a) shall (unless the product of the relevant formula is a negative amount) be calculated as if the authority had set—

(i) for the chargeable year beginning 1st April 1990, a charge equal to its set charge less the product of the formula set out in paragraph (2)(i);

(ii) for the chargeable year beginning 1st April 1991, a charge equal to that charge less the product of the formula set out in paragraph (2)(ii);

(iii) for the chargeable year beginning 1st April 1992, a charge equal to that charge less the product of the formula set out in paragraph (2)(iii).

(2) The formulae referred to in paragraph (1) are—

(i)

(ii)

(iii)

where—

• C is the assumed charge of the relevant charging authority, or, if lower, its set charge,

• RV is the rateable value of the hereditament which is or includes the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1990; and

• ARP is the assumed rate poundage for the relevant authority.

where—

• C is the assumed charge of the relevant charging authority, or, if lower, its set charge,

• RV is the rateable value of the hereditament which is or includes the residence by reference to which the person concerned is subject to the relevant authority’s personal community charge on 31st March 1990; and

• ARP is the assumed rate poundage for the relevant authority.

(3) Paragraph (1)(ii) does not apply to a person unless the calculation under paragraph (1)(i) resulted in a reduction in his liability and paragraph (1)(iii) does not apply to a person unless the calcuations under paragraph (1)(i) or (ii) both resulted in a reduction in his liability.