The Council Tax Benefit (General) Regulations 1992

Maximum council tax benefit

51.—(1) Subject to paragraphs (2) to (4), the amount of a person’s maximum council tax benefit in respect of a day for which he is liable to pay council tax, shall be 100 per cent. of the amount

where—

a

A is the amount set by the appropriate authority as the council tax for the relevant financial year in respect of the dwelling in which he is a resident and for which he is liable, subject to any discount which may be appropriate to that dwelling under section 11 or 79 of the 1992 Act; and

b

B is the number of days in that financial year,

less any deductions in respect of non-dependants which fall to be made under regulation 52 (non-dependant deductions).

(2) In calculating a person’s maximum council tax benefit—

(a) any reduction in the amount that person is liable to pay in respect of council tax in consequence of regulations made under sections 13 and 80 of the 1992 Act (reduced amounts of council tax) shall be taken into account;

(b) any reduction in the amount that person is liable to pay in respect of council tax by virtue of Schedule 2 paragraph 6 of the 1992 Act (reductions for lump sum payments), shall be disregarded.

(3) Subject to paragraph (4), where a claimant is jointly and severally liable for council tax in respect of a dwelling in which he is resident with one or more other persons, in determining the maximum council tax benefit in his case in accordance with paragraph (1), the amount A shall be divided by the number of persons who are jointly and severally liable for that tax.

(4) Where a claimant is jointly and severally liable for council tax in respect of a dwelling with only his partner, paragraph (3) shall not apply in his case.