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The Personal Community Charge (Reduction for 1990-91) (Scotland) Regulations 1991

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Amount of reduction of the islands personal community charge

14.—(1) Subject to paragraph (2) and to regulation 16, in the case where the dwellinghouse referred to in regulation 13(1)(c) is situated in the area of an islands council, the amount which an eligible person is or was liable to pay in respect of the islands personal community charge in respect of the financial year 1990-91 shall not he such amount as it would be or would have been apart from these Regulations but instead shall (unless the product of the formula is a negative amount) he calculated as if the islands council had determined for that financial year a personal community charge equal to its actual personal community charge for that year less the product of the following formula—

where—

(i)

A and R shall have the same meanings as they have respectively for the purposes of regulation 13(2); and

(ii)

C is the number of persons who were, on 1st April 1989, solely or mainly resident in the dwellinghouse and liable to pay the personal community charge.

(2) In a case where the rates leviable in respect of the financial year 1988—89 in respect of the dwellinghouse referred to in paragraph (1) were reduced or remitted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (reduction and remission of rates payable by charitable and other organisations), paragraph (1) shall apply as if for the formula set out in that paragraph there was substituted a reference to the following formula—

where—

(i)

A, C and R shall have the same meanings as they have respectively for the purposes of paragraph (1); and

(ii)

Y is the amount of the rates levied for the financial year 1988-89 in respect of the dwellinghouse referred to in paragraph (1) expressed as a percentage of the rates which would otherwise have been leviable if no account was taken of any reduction or remission granted under section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962.

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