The Local Government Changes for England (Council Tax) (Transitional Reduction) Regulations 1998

where—

• A is the notional council tax for the existing or transferred area, as defined in paragraph 3 below, and

• B is the adjusted council tax for that area, as defined in paragraph 4 below.

where—

• D is the “reorganisation adjustment” element of the notional amount for the relevant billing authority specified opposite the name of that authority in Annex C to the Notional Amounts Report,

• E is the figure shown opposite the name of the relevant billing authority in column 2 of Part 1 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the relevant billing authority’s SSA for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; the estimate is made using the methodology for the calculation of SSAs employed for the purposes of the Finance Report,

• F is £545.540655767485, being the Standard Tax Element shown in Annex B to the Finance Report opposite “Non-Metropolitan District Councils which have the functions of county councils”,

• G is the figure shown opposite the name of the relevant billing authority in column 3 of Part 1 of Schedule 2 to these Regulations, that figure being the RSG tax base of that authority for the financial year beginning on 1st April 1997; for this purpose—

  (a)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(a)(i) above, such RSG tax base is the RSG tax base which was calculated for the authority in accordance with the rules contained in Annex C to the Finance Report, and

  (b)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(a)(ii) above, such RSG tax base is the Secretary of State’s estimate of what that tax base would have been had the reorganisation date been 1st April 1997, calculated by aggregating the RSG tax bases for that year for each transferred area comprised in the area of the relevant billing authority, the RSG tax base for a transferred area being estimated by the Secretary of State using the rules contained in Annex C to the Finance Report and using information provided by the relevant transferor authority, and

• H is the figure shown opposite the name of the relevant billing authority in column 4 of Part 1 of Schedule 2 to these Regulations, that figure being the council tax base of that authority for the financial year beginning on 1st April 1997; for this purpose—

  (a)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(a)(i) above, such council tax base is its council tax base calculated by the authority for that year, and

  (b)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(a)(ii) above, such council tax base is the Secretary of State’s estimate of what that tax base would have been had the reorganisation date been 1st April 1997, calculated by aggregating the council tax bases for the financial year beginning on 1st April 1997 for each transferred area comprised in the area of the relevant billing authority, the council tax base for a transferred area being estimated by the Secretary of State using information provided by the relevant transferor authority; the figure for that council tax base for each transferred area is shown opposite the name of the transferor authority in column 3 of Part 4 of Schedule 2 to these Regulations.

where—

• J is the “reorganisation adjustment” element of the notional amount for the relevant billing authority specified opposite the name of the authority in Annex C to the Notional Amounts Report,

• K is the figure shown opposite the name of the relevant billing authority in column 2 of Part 2 of Schedule 2 of these Regulations, that figure being the Secretary of State’s estimate of what the authority’s SSA for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; the estimate is made using the methodology for the calculation of SSAs employed for the purposes of the Finance Report,

• L is £76.536771236514, being the Standard Tax Element shown in Annex B to the Finance Report opposite “Non-Metropolitan District Councils which do not have the functions of county councils”, and

• M is the figure shown opposite the name of the relevant billing authority in column 3 of Part 2 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the authority’s RSG tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose—

  (i)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(i) above, such estimate is made using the rules contained in Annex C to the Finance Report and using information provided by the relevant billing authority, and

  (ii)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(ii) above, such estimate is calculated by aggregating the RSG tax bases for that year for each transferred area comprised in the area of the relevant billing authority, the RSG tax base for a transferred area being estimated by the Secretary of State using the rules contained in Annex C to the Finance Report and using information provided by the relevant transferor authority, and

• N is the figure shown opposite the name of the relevant billing authority in column 4 of Part 2 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the authority’s council tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose—

  (i)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(i) above, such estimate is made using information provided by the relevant billing authority, and

  (ii)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(ii) above, such estimate is calculated by aggregating the council tax bases for that year for each transferred area comprised in the area of the relevant billing authority, the council tax base for a transferred area being estimated by the Secretary of State using information provided by the relevant transferor authority; the figure for that council tax base for each transferred area is shown opposite the name of the transferor authority in column 3 of Part 4 of Schedule 2 to these Regulations; and

where—

• J is the “reorganisation adjustment” element of the notional amount for the relevant billing authority specified opposite the name of the authority in Annex C to the Notional Amounts Report,

• K is the figure shown opposite the name of the relevant billing authority in column 2 of Part 2 of Schedule 2 of these Regulations, that figure being the Secretary of State’s estimate of what the authority’s SSA for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; the estimate is made using the methodology for the calculation of SSAs employed for the purposes of the Finance Report,

• L is £76.536771236514, being the Standard Tax Element shown in Annex B to the Finance Report opposite “Non-Metropolitan District Councils which do not have the functions of county councils”, and

• M is the figure shown opposite the name of the relevant billing authority in column 3 of Part 2 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the authority’s RSG tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose—

  (i)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(i) above, such estimate is made using the rules contained in Annex C to the Finance Report and using information provided by the relevant billing authority, and

  (ii)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(ii) above, such estimate is calculated by aggregating the RSG tax bases for that year for each transferred area comprised in the area of the relevant billing authority, the RSG tax base for a transferred area being estimated by the Secretary of State using the rules contained in Annex C to the Finance Report and using information provided by the relevant transferor authority, and

• N is the figure shown opposite the name of the relevant billing authority in column 4 of Part 2 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the authority’s council tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose—

  (i)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(i) above, such estimate is made using information provided by the relevant billing authority, and

  (ii)

  where the relevant billing authority is an authority referred to in sub-paragraph (2)(b)(ii) above, such estimate is calculated by aggregating the council tax bases for that year for each transferred area comprised in the area of the relevant billing authority, the council tax base for a transferred area being estimated by the Secretary of State using information provided by the relevant transferor authority; the figure for that council tax base for each transferred area is shown opposite the name of the transferor authority in column 3 of Part 4 of Schedule 2 to these Regulations; and

where—

• Jc is the “reorganisation adjustment” element of the notional amount for the reorganised county specified opposite the name of the authority in Annex C to the Notional Amounts Report,

• Kc is the figure shown opposite the name of the reorganised county in column 2 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s SSA for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; the estimate is made using the methodology for the calculation of SSAs employed for the purposes of the Finance Report,

• Lc is £469.003884530971, being the Standard Tax Element shown in Annex B to the Finance Report opposite “County Councils which do not have the functions of district councils”,

• Mc is the figure shown opposite the name of the reorganised county in column 3 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s RSG tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose the RSG tax base is estimated by the Secretary of State by aggregating the RSG tax bases for that year of each of the billing authorities to which the reorganised county is entitled to issue a precept in respect of the financial year beginning on 1st April 1998, the RSG tax base for such a billing authority being—

  (i)

  where the billing authority is one referred to in sub-paragraph (2)(c) above, the RSG tax base which was calculated for the authority in accordance with the rules contained in Annex C to the Finance Report, and

  (ii)

  in any other case, the figure for item M calculated for the purposes of sub-paragraph (4)(a) above,

• and

• Nc is the figure for that council tax base shown opposite the name of the reorganised county in column 4 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s council tax base for the year beginning 1st April 1997 would have been had that date been the reorganisation date; for this purpose the council tax base is estimated by the Secretary of State by aggregating the council tax bases for that year of each of the billing authorities to which the reorganised county is entitled to issue a precept in respect of the financial year beginning on 1st April 1998, the council tax base for such a billing authority being—

  (i)

  where the billing authority is one referred to in sub-paragraph (2)(c) above, its council tax base for the financial year beginning on 1st April 1997, calculated by the authority, and

  (ii)

  in any other case, the figure for item N calculated for the purposes of sub-paragraph (4)(a) above.

where—

• Jc is the “reorganisation adjustment” element of the notional amount for the reorganised county specified opposite the name of the authority in Annex C to the Notional Amounts Report,

• Kc is the figure shown opposite the name of the reorganised county in column 2 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s SSA for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; the estimate is made using the methodology for the calculation of SSAs employed for the purposes of the Finance Report,

• Lc is £469.003884530971, being the Standard Tax Element shown in Annex B to the Finance Report opposite “County Councils which do not have the functions of district councils”,

• Mc is the figure shown opposite the name of the reorganised county in column 3 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s RSG tax base for the financial year beginning on 1st April 1997 would have been had that date been the reorganisation date; for this purpose the RSG tax base is estimated by the Secretary of State by aggregating the RSG tax bases for that year of each of the billing authorities to which the reorganised county is entitled to issue a precept in respect of the financial year beginning on 1st April 1998, the RSG tax base for such a billing authority being—

  (i)

  where the billing authority is one referred to in sub-paragraph (2)(c) above, the RSG tax base which was calculated for the authority in accordance with the rules contained in Annex C to the Finance Report, and

  (ii)

  in any other case, the figure for item M calculated for the purposes of sub-paragraph (4)(a) above,

• and

• Nc is the figure for that council tax base shown opposite the name of the reorganised county in column 4 of Part 3 of Schedule 2 to these Regulations, that figure being the Secretary of State’s estimate of what the reorganised county’s council tax base for the year beginning 1st April 1997 would have been had that date been the reorganisation date; for this purpose the council tax base is estimated by the Secretary of State by aggregating the council tax bases for that year of each of the billing authorities to which the reorganised county is entitled to issue a precept in respect of the financial year beginning on 1st April 1998, the council tax base for such a billing authority being—

  (i)

  where the billing authority is one referred to in sub-paragraph (2)(c) above, its council tax base for the financial year beginning on 1st April 1997, calculated by the authority, and

  (ii)

  in any other case, the figure for item N calculated for the purposes of sub-paragraph (4)(a) above.

where

• Jc and Lc have the same meaning as in paragraph (4)(b) above and Kc, Mc and Nc are the figures for those items shown opposite the name of the reorganised county in Part 3 of Schedule 2 to these Regulations.

where—

• P is the existing billing authority’s budget requirement for the financial year beginning on 1st April 1997 calculated by the authority in accordance with section 32 of the 1992 Act and Regulations made under that section,

• R is the aggregate of the amounts payable to the existing billing authority in the financial year beginning on 1st April 1997 in respect of Revenue Support Grant and the Distributable Amount, referred to in sections 2 and 5 of the Finance Report, and calculated by reference to that report,

• S is the aggregate of the amounts of any precepts from local precepting authorities issued to, or anticipated by, the existing billing authority in relation to the financial year beginning on 1st April 1997 and taken into account by it under section 32(6) of the 1992 Act, and

• T is the council tax base of the existing billing authority for the financial year beginning on 1st April 1997, and

where—

• P is the existing billing authority’s budget requirement for the financial year beginning on 1st April 1997 calculated by the authority in accordance with section 32 of the 1992 Act and Regulations made under that section,

• R is the aggregate of the amounts payable to the existing billing authority in the financial year beginning on 1st April 1997 in respect of Revenue Support Grant and the Distributable Amount, referred to in sections 2 and 5 of the Finance Report, and calculated by reference to that report,

• S is the aggregate of the amounts of any precepts from local precepting authorities issued to, or anticipated by, the existing billing authority in relation to the financial year beginning on 1st April 1997 and taken into account by it under section 32(6) of the 1992 Act, and

• T is the council tax base of the existing billing authority for the financial year beginning on 1st April 1997, and

where—

• Pc is the existing county’s budget requirement for the financial year beginning on 1st April 1997 calculated by the county in accordance with section 43 of the 1992 Act and Regulations made under that section,

• Rc is the aggregate of the amounts payable to the existing county in the financial year beginning on 1st April 1997 in respect of Revenue Support Grant and the Distributable Amount, referred to in sections 2 and 5 of the Finance Report, and calculated by reference to that report, and

• Tc is the council tax base of the existing county for the financial year beginning on 1st April 1997.

where—

• Pc is the existing county’s budget requirement for the financial year beginning on 1st April 1997 calculated by the county in accordance with section 43 of the 1992 Act and Regulations made under that section,

• Rc is the aggregate of the amounts payable to the existing county in the financial year beginning on 1st April 1997 in respect of Revenue Support Grant and the Distributable Amount, referred to in sections 2 and 5 of the Finance Report, and calculated by reference to that report, and

• Tc is the council tax base of the existing county for the financial year beginning on 1st April 1997.

where—

• Pc, Rc and Tc have the same meanings as in sub-paragraph (1)(b) above.