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The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 1999

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Calculation of basic amount of tax (billing authorities)

2.—(1) Section 33(1) is amended as follows.

(2) After subsection (3B)(2) insert–

(3C) In the case of a Welsh county council or county borough council the aggregate of the sums mentioned in item P in subsection (1) above shall be reduced by an amount calculated by applying the formula–

where–

  • E is the product of the formula set out in subsection (3D) below or, if that is a negative amount, is nil;

  • B is the proportion of council tax benefit prescribed for the authority for the year.

(3D) E is to be calculated by applying the formula–

where–

  • R has the same meaning as in subsection (1) above;

  • LP is the aggregate of the precepts for the year–

    (a)

    issued to the council by local precepting authorities; or

    (b)

    anticipated by the council in pursuance of regulations made under section 41(3) below;

    which were taken into account by the council in making the calculation required by section 32(2) above;

  • BX is the guideline budget requirement prescribed for the authority for the year.

  • B has the same meaning as in subsection (3C) above.

(1)

Section 33 was amended by paragraph 5 of Schedule 12 to the Local Government (Wales) Act 1994, the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1994, (S.I. 1994/246), and the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1995, (S.I. 1995/234).

(2)

Section 33(3B) was inserted by the Local Government Reorganisation (Wales) (Calculation of Basic Amount of Council Tax) Order 1996, (S.I. 1996/335).

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