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The Council Tax (Transitional Reduction Scheme) (England) Regulations 1994

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Calculation of amount payable

5.—(1) Subject to paragraphs (2) and (3) below, the amount which an eligible person is liable to pay in respect of a qualifying dwelling and a day (unless the product of the formula described in sub-paragraph (b) is a negative amount) is an amount equal to the difference between—

(a)the discounted chargeable amount; and

(b)the amount found by applying the formula—

where

  • x is the amount determined as mentioned in regulation 6(1)(b) of the 1993 Regulations as regards the dwelling for 1st April 1993;

  • y is the amount specified in column (2) of the following Table in relation to such valuation band shown in column (1) of that Table as for 1st April 1993 was—

(i)in the case of a dwelling in respect of which, as regards 1st April 1993, a person was an eligible person both for the purposes of the 1993 Regulations and for the purposes of the Disabilities Regulations, the alternative valuation band;

(ii)in the case of a dwelling in respect of which, as regards 1st April 1993, a person who was not an eligible person for the purposes of the Disabilities Regulations was an eligible person for the purposes of the 1993 Regulations, the relevant valuation band;

TABLE

(1)(2)
Valuation bandAmount £
A67
B77
C87
D97
E107
F117
G127
H137
  • and z is the number of days in the financial year.

(2) Where the amount calculated as mentioned in paragraph (1)(b) above in respect of a day is greater than the discounted chargeable amount, the amount which an eligible person is liable to pay in respect of that day is nil.

(3) Where a determination awarding council tax benefit under the Benefit Regulations is effective as regards a dwelling and a day in respect of which a person is an eligible person for the purposes of these Regulations, the amount which he is liable to pay in respect of that day shall be the amount ascertained in accordance with paragraph (1) above, less the amount of his council tax benefit for that day.

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