4.—(1) Where a pensioner who is in receipt of state pension credit is awarded a reduction under an authority’s scheme, the notification must include a statement as to—
(a)the normal weekly amount of council tax the person would be liable to pay before any reduction is awarded under an authority’s scheme, rounded to the nearest penny;
(b)the maximum weekly amount of reduction the person could be entitled to under an authority’s scheme, rounded to the nearest penny;
(c)the normal weekly amount of reduction the authority has determined the person is entitled to under its scheme, rounded to the nearest penny;
(d)the amount and category of any non dependant deductions made in accordance with the authority’s scheme, if any; and
(e)the first day that the person is entitled to a reduction under the authority’s scheme,
and in any case where the amount to which sub-paragraph (a) to (c) refers disregards fractions of a penny, the notice must include a statement to that effect.
(2) In a case where a pensioner who is in receipt of state pension credit has entitlement only to the savings credit, the notification must also set out the following matters—
(a)the person’s applicable amount and the basis of the calculation;
(b)the amount of the savings credit taken into account;
(c)the amount of the person’s income and capital as notified to the authority by the Secretary of State and taken into account for the purposes of the determination of the reduction under the authority’s scheme;
(d)any modification made to the person’s income or capital (paragraph 8 of Schedule 1 (calculation of pensioner’s income in savings credit only cases) refers); and
(e)the amount of the person’s capital in that case.
(3) Where a pensioner is entitled to an extended payment (qualifying contributory benefits) (paragraph 32 of Schedule 1 refers), the notification must include a statement as to the matters set out in paragraph 4(1).