SCHEDULECONTRIBUTION TO COUNCIL TAX BENEFIT
1
1
E (contribution to benefit costs) is zero 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, E is equal to—
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 with 1st April 2000 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
a
For the Greater London Authority C equals—
where R is the same as in section 88(2) of the 1999 Act, P is the same as in paragraph 5(3)(a), and T is the same as in paragraph 5(4), in each case for the financial year beginning with 1st April 2001.
- a
For any other authority C is the basic amount of council tax for the financial year beginning with 1st April 2001 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)7.
- a
3
D (the guideline council tax as estimated by the Secretary of State for the financial year beginning with 1st April 2000) is the amount shown in relation to the authority in column 3 of Table A in this Schedule.
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 with 1st April 2001, calculated under section 43 of the 1992 Act8 or (in relation to the Greater London Authority) the consolidated budget requirement calculated under section 85(8) of the 1999 Act.
3
H (the budget requirement consistent with the guideline council tax for the financial year beginning with 1st April 2000 and estimated by the Secretary of State) is the amount shown in relation to the authority in column 4 of Table A in this Schedule.
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 with 1st April 2001, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 19889.
3
L is, subject to paragraph 7, the Standard Spending Assessment for the authority for the financial year beginning with 1st April 2000, calculated in accordance with the Local Government Finance Report for that year made under section 78A of the Local Government Finance Act 1988.
M5
1
M (council tax at guideline for the financial year beginning with 1st April 2001) 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
a
P for the Greater London Authority is the aggregate of P1 and P2 (defined in sections 88(2) and 89(4) of the 1999 Act) for the financial year beginning with 1st April 2001 increased or reduced in accordance with sections 88 and 89 respectively, but omitting for the purpose of this calculation the amount referred to in section 89(6A) of the 1999 Act10.
b
P for any other authority is the same as in section 44 of the 1992 Act for the financial year beginning with 1st April 2001, increased or reduced in accordance with that section but omitting, for the purpose of this calculation, the amount referred to in subsection 3(c)11.
4
T is for the financial year beginning with 1st April 2001 the same as in section 44 of the 1992 Act or, in relation to the Greater London Authority, section 88(2) of the 1999 Act.
N6
1
N (percentage increase above guideline) equals
2
for C, M and D, see paragraphs 2(2), 5 and 2(3) respectively.
Adjustments to SSAs7
1
In relation to any police authority, and in relation to the Greater London Authority, the amounts referred to as K and L in paragraphs 4(2) and 4(3) respectively shall be increased as follows:
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) 2001/2002) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 199612 on 31st January 2001; and
L shall be increased for authorities other than the Greater London Authority, by the grant allocated to the authority, and in the case of the Greater London Authority by the grant allocated to the Receiver for the Metropolitan Police District, 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) 2000/2001) approved by a resolution of the House of Commons pursuant to section 46 of the Police Act 1996 on 3rd February 2000.
2
In relation to any authority the amount referred to as L in paragraph 4(3) shall be adjusted by the amount estimated by the Secretary of State and shown in relation to the authority in column 5 of Table A in this Schedule (adjustment for changes in responsibility, function or financing of SSA).
Rounding8
For the purposes of this Schedule the following rounding conventions will apply:
a
the following amounts shall be rounded to the
nearest thousand pounds—
E (paragraph 1),
F (paragraph 3(1)),
G (paragraph 3(2)),
J (paragraph 4(1)).
K (paragraph 4(2)),
L (paragraph 4(3)),
grant allocated under the Principal Formula (paragraph 7),
each of the sums aggregated in the calculation of the amount of P (paragraph 5(3)) and hence the amount of P,
in the case of the Greater London Authority each of the sums aggregated in the calculation of P1 and P2 referred to in paragraph 5(3)(a) and hence the amount of P,
R (paragraph 2(2)(a));
b
T (paragraph 5(4)) shall be rounded to the nearest whole unit;
c
amounts of C, D and M (paragraphs 2(2), 2(3) and 5(1), shall be rounded to the nearest penny. Items P and T used in the calculation of C shall be rounded in accordance with sub-paragraphs (a) and (b) above. R (which in the case of major precepting authorities other than the Greater London Authority is defined in section 44 of the 1992 Act) and which is used in the calculation of C, shall be rounded to the nearest thousand pounds;
d
where the amount to be rounded is exactly one half of the relevant unit designated in sub-paragraphs (a), (b) and (c) above for rounding purposes, the rounding shall be upwards to the next unit.
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
Name of authority | Figure B | Figure D | Figure H | Adjustment to L |
Greater London Authority | 0.149 | £115.23 | £2,160,460,000 | −£66,000 |
COUNTY COUNCILS | ||||
Bedfordshire | 0.100 | £693.86 | £287,299,000 | −£940,000 |
Buckinghamshire | 0.062 | £605.14 | £335,763,000 | −£343,000 |
Cambridgeshire | 0.081 | £569.75 | £347,421,000 | −£981,000 |
Cheshire | 0.091 | £725.75 | £501,039,000 | −£1,109,000 |
Cornwall | 0.141 | £593.33 | £358,325,000 | −£1,496,000 |
Cumbria | 0.119 | £690.00 | £376,797,000 | −£1,759,000 |
Derbyshire | 0.129 | £694.24 | £527,258,000 | −£2,042,000 |
Devon | 0.109 | £619.87 | £486,977,000 | −£1,046,000 |
Dorset | 0.091 | £659.99 | £265,604,000 | −£323,000 |
Durham | 0.149 | £689.92 | £387,578,000 | −£2,754,000 |
East Sussex | 0.115 | £626.88 | £354,719,000 | −£1,051,000 |
Essex | 0.111 | £611.19 | £955,743,000 | −£1,411,000 |
Gloucestershire | 0.091 | £588.38 | £383,796,000 | −£290,000 |
Hampshire | 0.077 | £611.70 | £807,962,000 | −£1,025,000 |
Hertfordshire | 0.092 | £576.82 | £767,779,000 | −£3,553,000 |
Kent | 0.114 | £604.89 | £1,012,824,000 | −£2,123,000 |
Lancashire | 0.140 | £733.01 | £888,941,000 | −£4,159,000 |
Leicestershire | 0.083 | £651.46 | £410,226,000 | £154,000 |
Lincolnshire | 0.120 | £607.66 | £451,476,000 | −£1,501,000 |
Norfolk | 0.130 | £607.45 | £543,706,000 | −£1,894,000 |
North Yorkshire | 0.089 | £587.39 | £394,554,000 | −£1,039,000 |
Northamptonshire | 0.106 | £589.46 | £447,870,000 | −£1,662,000 |
Northumberland | 0.136 | £711.96 | £246,476,000 | −£1,338,000 |
Nottinghamshire | 0.127 | £741.79 | £555,389,000 | −£2,205,000 |
Oxfordshire | 0.072 | £587.69 | £391,883,000 | −£189,000 |
Shropshire | 0.104 | £607.73 | £195,022,000 | £192,000 |
Somerset | 0.111 | £605.71 | £335,204,000 | −£540,000 |
Staffordshire | 0.104 | £582.93 | £550,588,000 | −£2,972,000 |
Suffolk | 0.115 | £591.67 | £458,787,000 | −£1,368,000 |
Surrey | 0.062 | £592.59 | £680,883,000 | −£354,000 |
Warwickshire | 0.103 | £649.66 | £345,224,000 | −£692,000 |
West Sussex | 0.085 | £603.00 | £502,722,000 | −£627,000 |
Wiltshire | 0.077 | £611.34 | £285,720,000 | £151,000 |
Worcestershire | 0.096 | £560.39 | £348,107,000 | −£670,000 |
Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|
Name of authority | Figure B | Figure D | Figure H | Adjustment to L |
POLICE AUTHORITIES | ||||
Avon & Somerset Police | 0.125 | £60.11 | £177,784,000 | −£3,000 |
Bedfordshire Police | 0.119 | £61.19 | £65,771,000 | −£1,000 |
Cambridgeshire Police | 0.094 | £52.87 | £77,395,000 | −£1,000 |
Cheshire Police | 0.109 | £59.00 | £114,435,000 | −£2,000 |
Cleveland Police | 0.149 | £53.43 | £84,811,000 | −£1,000 |
Cumbria Police | 0.119 | £79.22 | £66,664,000 | −£1,000 |
Derbyshire Police | 0.137 | £62.77 | £108,856,000 | −£1,000 |
Devon & Cornwall Police | 0.130 | £52.94 | £179,466,000 | −£2,000 |
Dorset Police | 0.106 | £77.31 | £79,212,000 | −£1,000 |
Durham Police | 0.149 | £53.27 | £84,070,000 | −£2,000 |
Essex Police | 0.117 | £68.19 | £183,143,000 | −£3,000 |
Gloucestershire Police | 0.091 | £63.26 | £65,827,000 | −£1,000 |
Greater Manchester Police | 0.149 | £61.65 | £392,676,000 | −£8,000 |
Hampshire Police | 0.099 | £54.95 | £204,455,000 | −£2,000 |
Hertfordshire Police | 0.092 | £64.88 | £119,928,000 | −£2,000 |
Humberside Police | 0.149 | £57.49 | £118,230,000 | −£1,000 |
Kent Police | 0.116 | £53.07 | £191,684,000 | −£3,000 |
Lancashire Police | 0.149 | £58.52 | £188,021,000 | −£2,000 |
Leicestershire Police | 0.124 | £67.04 | £109,885,000 | −£2,000 |
Lincolnshire Police | 0.120 | £87.30 | £72,721,000 | −£1,000 |
Merseyside Police | 0.149 | £78.55 | £252,627,000 | −£5,000 |
Norfolk Police | 0.130 | £58.76 | £88,341,000 | −£2,000 |
North Yorkshire Police | 0.093 | £53.12 | £79,991,000 | −£2,000 |
Northamptonshire Police | 0.106 | £75.87 | £72,660,000 | −£1,000 |
Northumbria Police | 0.149 | £53.29 | £218,799,000 | −£4,000 |
Nottinghamshire Police | 0.149 | £59.51 | £132,301,000 | −£1,000 |
South Yorkshire Police | 0.149 | £59.47 | £179,673,000 | −£4,000 |
Staffordshire Police | 0.127 | £79.29 | £125,713,000 | −£2,000 |
Suffolk Police | 0.115 | £57.40 | £72,154,000 | −£1,000 |
Surrey Police | 0.062 | £71.44 | £116,295,000 | −£1,000 |
Sussex Police | 0.104 | £55.81 | £174,577,000 | −£2,000 |
Thames Valley Police | 0.076 | £55.63 | £234,738,000 | −£4,000 |
Warwickshire Police | 0.103 | £68.01 | £57,282,000 | £0 |
West Mercia Police | 0.107 | £58.77 | £120,161,000 | −£2,000 |
West Midlands Police | 0.149 | £53.75 | £393,763,000 | −£9,000 |
West Yorkshire Police | 0.149 | £57.42 | £300,530,000 | −£6,000 |
Wiltshire Police | 0.083 | £68.74 | £70,503,000 | −£1,000 |
FIRE AUTHORITIES | ||||
Greater Manchester Fire | 0.149 | £29.88 | £89,669,000 | −£4,000 |
Merseyside Fire | 0.149 | £39.62 | £61,601,000 | −£2,000 |
South Yorkshire Fire | 0.149 | £29.02 | £40,701,000 | −£2,000 |
Tyne and Wear Fire | 0.149 | £32.07 | £42,187,000 | −£2,000 |
West Midlands Fire | 0.149 | £28.05 | £87,561,000 | −£4,000 |
West Yorkshire Fire | 0.149 | £25.56 | £66,771,000 | −£3,000 |
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 |