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21. On any day class B consists of any person who is a pensioner—
(a)who is for that day liable to pay council tax in respect of a dwelling of which that person is a resident;
(b)who, subject to regulation 24 (periods of absence from a dwelling), is not absent from the dwelling throughout the day;
(c)in respect of whom a maximum council tax reduction amount can be calculated;
(d)who does not fall within a class of person prescribed in regulations 26 to 29 and excluded from entitlement under a scheme;
(e)whose income for the relevant week is greater than that person’s applicable amount calculated in accordance with paragraph 1 of Part 1 of Schedule 1 and Schedule 2 (applicable amounts : pensioners);
(f)in respect of whom amount A exceeds amount B where—
(i)amount A is the maximum council tax reduction in respect of the day in the applicant’s case; and
(ii)amount B is 2 6/7 per cent of the difference between that person’s income for the relevant week and that person’s applicable amount; and
(g)who has made an application for a reduction under an authority’s scheme.
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