The Domestic Water and Sewerage Charges (Reduction) (Scotland) Regulations 2005

Amount of Charges

4.—(1) Where regulation 3 above applies, the amount of the reduction shall be calculated in accordance with the following formula:–

(2) In paragraph (1) above–

• “A” is the amount of council tax benefit which that person receives in respect of that dwelling in respect of the relevant year;

• “B” is the council tax for which that person is liable in respect of that dwelling in respect of the relevant year;

• “C” is the amount which that person is liable to pay in respect of that dwelling in respect of the relevant year under a charges scheme, net of any discounts, exemptions and reliefs applicable under that scheme, for water charges or sewerage charges or both in respect of services actually received;

• “D” is the amount which that person would be liable to pay in respect of that dwelling in respect of the relevant year under a charges scheme, if none of the discounts, exemptions and reliefs under that scheme were applicable, for water charges or sewerage charges or both in respect of services actually received;

• “E” is the maximum potential water and sewerage charges which could be made by Scottish Water in respect of that dwelling;

• “F” is £255;

• “G” is the number of days in the relevant year for which that person is liable for council tax in respect of that dwelling; and

• “R” is the amount of the reduction.

(3) In any case where R is zero or less, it shall be treated as zero.