The Housing Benefit and Council Tax Benefit (Subsidy) Order 1996

Council tax benefit

16.—(1) Subject to paragraph (2), for the purposes of section 140(2) of the Act, an appropriate authority’s council tax benefit subsidy for the relevant year shall be—

(a) in the case of an appropriate authority to which article 17 does not apply, 95 per cent. of its council tax benefit qualifying expenditure;

(b) in the case of an appropriate authority to which that article is relevant an amount equal to the aggregate of—

(i) 95 per cent. of so much of its council tax benefit qualifying expenditure as remains after deducting the amount of expenditure attributable to the council tax benefit to which that article applies; plus

(ii) the appropriate amount calculated in respect of the council tax benefit under that article,

plus, in each case, the additions, where applicable, under articles 18 and 21(2), less, in each case, the deductions, where applicable, under articles 20 and 21(3).

(2) Where, during the relevant year there has been a period overrun in respect of council tax benefit, that authority’s council tax benefit subsidy for that year shall be adjusted by deducting from the subsidy otherwise due under this article an amount equal to the percentage, as calculated in accordance with paragraph 4 of Schedule 4, of the council tax benefit qualifying expenditure for that authority.