SCHEDULEESTIMATED CONTRIBUTION TO COUNCIL TAX BENEFIT

Regulation 6

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–

(C-M)×T×B×Z1-(B×Z)math

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

CDmath

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

H+J-PTmath

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

(C-M)×100Dmath

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–

    1. 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

    2. 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