Council tax benefit taper
53. The prescribed percentage for the purpose of sub-section (5)(c)(ii) of section 131 of the Contributions and Benefits Act 1992 as it applies to council tax benefit, (percentage of excess of income over the applicable amount which is deducted from maximum council tax benefit)(1), shall be 2⁶⁄₇ per cent..
(1)
Section 131 of the Contributions and Benefits Act 1992 as it applies to council tax benefit was substituted by the Local Government Finance Act 1992 (c. 14) Schedule 9 paragraph 4.