The Local Authorities (Calculation of Council Tax Base) Regulations 1992

Calculation of billing authority’s council tax base for a part of its area

6.—(1) For the purposes of item TP in section 34(3), a billing authority’s council tax base for a part of its area for any financial year (“the year”) shall be calculated by applying the formula—

where—

• M is the unscaled council tax base for that part of the authority’s area for the year;

• N is the authority’s council tax base for the year for the purposes of item T in section 33(1);

• O is the unscaled council tax base for the remaining part of the authority’s area for the year.

(2) For the purposes of paragraph (1) above, the unscaled council tax base for a part of a billing authority’s area for the year shall be calculated in accordance with the rules contained in regulations 3 and 4 or, as the case may be, 5 but, for these purposes,—

(a) any reference to dwellings shall be construed as a reference to dwellings situated in the part of the authority’s area for which its council tax base is being calculated;

(b) item B in regulation 3 is the amount determined for that item for the purposes of the calculation required by item T in section 33(1); and

(c) in regulation 5, the relevant day in respect of the year is—

(i) where the authority determines the amount for item TP in section 34(3) in the period beginning on 1st December and ending on 31st January in the preceding financial year, 30th November in the preceding financial year; and

(ii) in any other case, the day on which the authority calculates the relevant amount for the year for the purposes of item TP in section 34(3).