The Council Tax (Transitional Reduction Scheme) (England) Regulations 1993

3.—(1) Where the average council tax is equal to or exceeds the scheme council tax, E is an amount equal to the scheme council tax applicable—

(a) in the case of a dwelling in respect of which, as regards 1st April 1993, a person is an eligible person for the purposes of the Disabilities Regulations, to dwellings listed in the alternative valuation band and situated in the relevant part of the billing authority’s area;

(b) in the case of a dwelling in respect of which, as regards 1st April 1993, a person is not an eligible person for the purposes of the Disabilities Regulations, to dwellings listed in the relevant valuation band and situated in the relevant part of the billing authority’s area.

(2) Where the average council tax is less than the scheme council tax—

(a) if the average council tax exceeds the set council tax, E is an amount equal to the average council tax applicable as mentioned in paragraph (a) or, as the case may be, paragraph (b) of sub-paragraph (1);

(b) if the set council tax is equal to or exceeds the average council tax but is less than the scheme council tax, E is an amount equal to the set council tax applicable as so mentioned;

(c) if the scheme council tax is equal to or less than the set council tax, E is an amount equal to the scheme council tax applicable as so mentioned.