66.—(1) Subject to paragraphs (2) and (3), the amount of a person’s maximum council tax reduction in respect of a day for which the person is liable to pay council tax is 100 per cent of the amount A/B where—
(a)A is the amount set by the relevant authority as the council tax for the relevant financial year in respect of the dwelling in which the person is a resident and for which the person is liable, subject to—
(i)any discount which may be appropriate to that dwelling; and
(ii)any reduction in liability for council tax under regulations made under section 80 of the Act or under a scheme established under section 80A of the Act, other than a reduction under these Regulations; and
(b)B is the number of days in that financial year,
less any deductions in respect of non-dependants which fall to be made under regulation 67 (non-dependant deductions).
(2) Subject to paragraph (3), where an applicant is jointly and severally liable for council tax in respect of a dwelling in which the person is resident with one or more other persons, but excepting any person residing with the applicant who is a student to whom regulation 20(2) (persons not entitled to council tax reduction: students) applies, in determining the maximum council tax reduction in the person’s case in accordance with paragraph (1) amount A is to be divided by the number of persons who are jointly and severally liable for that tax.
(3) Where an applicant is jointly and severally liable for council tax in respect of a dwelling with only the applicant’s partner, paragraph (2) does not apply.