4.—(1) For the purposes of section 30(2) of the Act, an authority’s housing benefit subsidy for the relevant year shall, subject to paragraph (2), be—
(a)in the case of an authority to which articles 5, 6, 7, 8, 9, 10 and 11 do not apply, 95 per cent. of its housing benefit qualifying expenditure;
(b)in the case of an authority to which at least one of those articles is relevant an amount equal to the aggregate of—
(i)95 per cent. of so much of its housing benefit qualifying expenditure as remains after deducting from total qualifying expenditure the amount of expenditure attributable to the rebates or allowances to which each of those articles which is relevant applies; and
(ii)the appropriate amount calculated in respect of the rebates or allowances under each such article,
plus in each case, the additions, where applicable, under article 12 but subject, in each case, to the deduction, where applicable under article 14.
(2) Where the authority is the Scottish Homes or a new town corporation in Scotland, its housing benefit subsidy for the relevant year shall include a further sum being—
(a)in the case of an authority to which sub-paragraph (a) of paragraph (1) applies, 5.5 per cent. of its housing benefit qualifying expenditure but subject to the relevant maximum specified in column (2) of Schedule 3; or
(b)in the case of an authority to which sub-paragraph (b) of paragraph (1) applies, 5.5 per cent. of so much of its housing benefit qualifying expenditure as remains after the deductions set out in paragraph (1)(b)(i), but subject to the relevant maximum specified in column (2) of Schedule 3.