SCHEDULEESTIMATED CONTRIBUTION TO COUNCIL TAX BENEFIT
Basic calculation1
1
There is no expenditure for the purpose of section 43(2)(a)(ii) of the 1992 Act and there is no aggregate of any sums for the purposes of section 44(3)(c) of that Act when either A is less than or equal to 1.045 or F is less than or equal to J. (For A, F and J see paragraphs 2, 3 and 4 respectively.)
2
Otherwise, the amount of that expenditure and of the aggregate of those sums is–
3
For C, M and T see paragraphs 2(2), 5 and 5(4) respectively.
4
B is the amount shown in relation to the authority in column 2 of Table A in this Schedule, being the lower of–
a
the proportion (estimated by the Secretary of State) of council tax yield for the authority in the financial year beginning in 1998 accounted for by council tax benefit;
b
the national average proportion (as so estimated) of council tax yield for authorities in that financial year accounted for by council tax benefit.
5
Z (proportion of council tax benefit subsidy to be borne by the authority) is the amount shown in column 2 of Table B in this Schedule which corresponds with the amount N for the authority. (For N see paragraph 6.)
A2
1
A (proportionate increase in council tax) equals
2
C is the basic amount of council tax for the financial year beginning in 1999 calculated by the authority under section 44 of the 1992 Act but omitting, for the purposes of this calculation, the amount referred to in subsection (3)(c).
3
D is the basic amount of council tax for the financial year beginning in 1998, calculated by the authority under section 44 of the 1992 Act.
F3
1
F (increase in budget requirement) equals G − H.
2
G is the amount of the authority’s budget requirement for the financial year beginning in 1999, calculated by it under section 43 of the 1992 Act.
3
H is, subject to paragraph 7, the amount of the authority’s budget requirement for the financial year beginning in 1998, calculated by it under that section.
J4
1
J (cash Standard Spending Assessment increase) equals K − L.
2
K is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1999, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 19888.
3
L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning in 1998, calculated in accordance with the Local Government Finance Report for that year made under that section.
M5
1
M (council tax at guideline) is the higher of
a
D × 1.045; or
b
2
For D, H and J, see paragraphs 2(3), 3(3) and 4 respectively.
3
P is the same as in section 44 of the 1992 Act for the financial year beginning in 1999, increased or reduced in accordance with that section but omitting, for the purpose of this calculation, the amount referred to in subsection (3)(c).
4
T is the same as in section 44 of the 1992 Act for the financial year beginning in 1999.
N6
1
N (percentage increase above guideline) equals
2
for C, M and D, see paragraphs 2(2), 5 and 2(3) respectively.
Police authorities7
In relation to any police authority including the Receiver for the Metropolitan Police District the amounts referred to as H, K and L in paragraphs 3(3), 4(2) and 4(3) respectively shall be increased as follows:
H shall be increased by the aggregate of the grants to the authority under Additional Rules 2 and 2A as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 1998/99) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 4th February 1998 (“the 1998 Police Grant Report”);
K shall be increased by the grant allocated to the authority under the Principal Formula as set out in the Table in paragraph 3 of the police grant report (The Police Grant Report (England and Wales) 1999/2000) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 4th February 1999; and
L shall be increased by the aggregate of–
- i
the grants to the authority under Additional Rules 2 and 2A as set out in the Table in paragraph 3 of the 1998 Police Grant Report, and
- ii
the grant allocated to the authority under the Principal Formula as set out in that Table.
TABLE APrescribed proportion of council tax yield.Column 1
Column 2
Shire Counties
Bedfordshire
0.111
Buckinghamshire
0.069
Cambridgeshire
0.095
Cheshire
0.099
Cornwall
0.160
Cumbria
0.139
Derbyshire
0.135
Devon
0.107
Dorset
0.098
Durham
0.160
East Sussex
0.130
Essex
0.118
Gloucestershire
0.105
Hampshire
0.088
Hertfordshire
0.101
Kent
0.127
Lancashire
0.145
Leicestershire
0.096
Lincolnshire
0.131
Norfolk
0.140
North Yorkshire
0.098
Northamptonshire
0.124
Northumberland
0.142
Nottinghamshire
0.136
Oxfordshire
0.090
Shropshire
0.114
Somerset
0.124
Staffordshire
0.111
Suffolk
0.130
Surrey
0.066
Warwickshire
0.115
West Sussex
0.098
Wiltshire
0.088
Worcestershire
0.105
Shire Police Authorities
Avon & Somerset
0.137
Bedfordshire
0.134
Cambridgeshire
0.107
Cheshire
0.124
Cleveland
0.160
Cumbria
0.139
Derbyshire
0.148
Devon & Cornwall
0.144
Dorset
0.112
Durham
0.160
Essex
0.126
Gloucestershire
0.105
Hampshire
0.111
Hertfordshire
0.083
Humberside
0.160
Kent
0.130
Lancashire
0.160
Leicestershire
0.133
Lincolnshire
0.131
Norfolk
0.140
North Yorkshire
0.103
Northamptonshire
0.124
Nottinghamshire
0.160
Staffordshire
0.131
Suffolk
0.130
Surrey
0.052
Sussex
0.126
Thames Valley
0.088
Warwickshire
0.115
West Mercia
0.120
Wiltshire
0.094
Other Police Authorities
The Receiver for the Metropolitan Police District
0.160
Greater Manchester Police
0.160
Merseyside Police
0.160
Northumbria Police
0.160
South Yorkshire
0.160
West Midlands Police
0.160
West Yorkshire Police
0.160
Fire and Civil Defence Authorities
London
0.160
Greater Manchester
0.160
Merseyside
0.160
South Yorkshire
0.160
Tyne & Wear
0.160
West Midlands
0.160
West Yorkshire
0.160
TABLE BLocal authority contribution factor to council tax benefit costs.Column 1
Column 2
Amount of N
Z
Not exceeding 0.5
0.125
Exceeding 0.5 and not exceeding 1
0.25
Exceeding 1 and not exceeding 1.5
0.375
Exceeding 1.5 and not exceeding 2
0.5
Exceeding 2 and not exceeding 2.5
0.625
Exceeding 2.5 and not exceeding 3
0.75
Exceeding 3 and not exceeding 3.5
0.875
Exceeding 3.5
1
- i