The Local Government (Structural Changes) (Finance) Regulations 2008 No. 3022

PART 4 EQUALISATION OF COUNCIL TAX

CHAPTER 3 CALCULATION OF BASIC AMOUNT OF COUNCIL TAX: PRINCIPAL AREA

Calculation of basic amount of council tax for principal area: no special items or special items relating to the whole of the principal area

17.—(1) This regulation applies in relation to the principal area if—

(a) no special items relate to any part of the area, or

(b) one or more special items relate to the whole of the area.

(2) The basic amount of council tax for the area must be more than the uniform amount of council tax.

Calculation of basic amount of council tax for principal area: special items relating to part only of the principal area

18.—(1) This regulation applies in relation to the principal area if one or more special items relate to a part only of that area.

(2) The appropriate authority must calculate different basic amounts of council tax—

(a) for any part of the principal area to which no special items relate, and

(b) for any part of that area to which one or more special items relate.

(3) The amount calculated under paragraph (2) for each part of the principal area must be more than the uniform amount of council tax.