The Local Authorities (Calculation of Council Tax Base) Regulations 1992

Calculation of the relevant amounts for the financial year beginning on 1st April 1993

4.—(1) For the purposes of regulation 3, the relevant amount for the financial year beginning on 1st April 1993 (“the year”) for a valuation band (“the band”) is the amount found by applying the formula—

where—

• C is the number of chargeable dwellings in the area of the billing authority which will be listed in the band calculated by the authority in accordance with paragraphs (2), (3) and (5) below;

• D is the number of discounts to which the council tax payable in respect of such dwellings will be subject estimated by the authority in accordance with paragraphs (4) to (6) below;

• E is the appropriate percentage;

• F is the number which, in the proportion set out in section 5(1), is applicable as regards the year to dwellings listed in the band;

• G is the number which, in that proportion, is applicable as regards the year to dwellings listed in valuation band D.

(2) Subject to paragraphs (3) and (5) below, the authority shall calculate the number of chargeable dwellings for the purposes of item C in paragraph (1) above by—

(a) ascertaining the number of dwellings listed in the band in the copy of the valuation list which the listing officer for the authority proposes to compile and which he has sent to the authority pursuant to section 22(5)(b);

(b) adding to the number ascertained in accordance with sub-paragraph (a) above the authority’s estimate of the number of dwellings which do not fall within that sub-paragraph but which will be listed in the band in the authority’s list for the whole or part of the year;

(c) subtracting from the resulting number the authority’s estimate of—

(i) the number of dwellings falling within sub-paragraph (a) above which will not be listed in the band in the authority’s list for the whole or part of the year; and

(ii) the number of dwellings falling within sub-paragraph (a)

or (b) above which will be exempt at any time in the year during a period for which they will be listed in the band in the authority’s list.

(3) For the purposes of paragraph (2) above, in any case where—

(a) the person who is liable to pay council tax in respect of a dwelling is liable to pay a reduced amount pursuant to regulations under section 13; and

(b) the reduced amount is calculated by reference to a different valuation band from the band in which it is listed; the authority shall treat the dwelling as being listed in the different valuation band for the period in respect of which the calculation is made.

(4) Subject to paragraphs (5) and (6) below, the authority shall estimate the number of discounts for the purposes of item D in paragraph (1) above by treating the amount of council tax payable in respect of a dwelling which for the whole or part of the year—

(a) will be subject to a discount equal to the appropriate percentage of that amount as subject to one discount; and

(b) will be subject to a discount equal to twice the appropriate percentage as subject to two discounts.

(5) Where it appears to the authority likely that—

(a) a dwelling will be listed in a band in the authority’s list, or will not be so listed, for part of the year;

(b) a dwelling will be exempt for part of the year during a period for which it will be listed in a band in the authority’s list; or

(c) the amount of council tax payable in respect of a dwelling will be subject to a discount for part of the year equal to the appropriate percentage;

the authority shall, for the purposes of making any of the estimates referred to in paragraph (2) or (4) above, treat such a dwelling or discount as a fraction produced by dividing the number of days in that part of the year by the number of days in the year.

(6) Where it appears to the authority likely that the amount of council tax payable in respect of a dwelling will be subject to a discount for part of the year equal to twice the appropriate percentage, the authority shall, for the purpose of making the estimate referred to in paragraph (4) above, treat the discount as equal to twice the fraction produced by dividing the number of days in that part of the year by the number of days in the year.