Calculation of amount payable4

1

Where—

a

a person is liable to pay an amount (“the amount”) to a billing authority in respect of council tax for a day in the financial year beginning on 1st April 1997,

b

the amount is determined under section 10, and

c

the relevant chargeable dwelling is situated in a community area named in the Schedule to these Regulations,

the amount shall be reduced by deducting from it an amount calculated in accordance with the formula—

RDmath

where—

  • R is the appropriate reduction;

  • D is the number of days in the financial year beginning on 1st April 1997.

2

If the amount mentioned in sub-paragraph (1)(a) above is determined under section 10 read with section 11 or section 12, the deduction required by paragraph (1) above shall be made from the original amount.

3

In paragraph (2) above “the original amount” is the amount which would be determined under section 10 read without section 11 and section 12.

4

Where a determination awarding council tax benefit under the Benefit Regulations is effective as regards the chargeable dwelling and a day in respect of which a person is liable to pay the amount mentioned in sub-paragraph (1)(a) above in respect of that dwelling for that day, the amount which he is so liable to pay shall be—

a

the amount ascertained in accordance with paragraph (1), or paragraphs (1) and (2) above, as the case may be, for that day

b

less the amount of his council tax benefit for that day.