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

Amount of relief in the case of the regional personal community charge

21.—(1) Subject to paragraph (2) and regulation 22, in the case where the dwellinghouse referred to in regulation 19(1)(a) is situated in the area of a regional council, the amount which an eligible person is or was liable to pay in respect of the regional personal community charge in respect of any of the prescribed financial years shall (if it is not otherwise less) be calculated as if the regional council had determined–

(a) for the financial year 1989-90, a personal community charge equal to £156 + Z;

(b) for the financial year 1990-91, a personal community charge equal to £169 + Z; and

(c) for the financial year 1991-92, a personal community charge equal to £182 + Z;

where Z is the aggregate of–

(i) the amount by which the set personal community charge of that regional council for the relevant financial year is higher than the APCC of that regional council; and

(ii) the amount by which the set personal community charge of the district council in whose area that dwellinghouse is situated for the relevant financial year is higher than the APCC of that district council.

(2) Paragraph (1)(b) does not apply to an eligible person unless the calculation under paragraph (1)(a) resulted in a reduction in his liability, and paragraph (1)(c) does not apply to a person unless the calculations under paragraph (1)(a) and (b) both resulted in a reduction in his liability.