Section 36 | Calculation of tax for different valuation bands.

From legislation.gov.uk

(1)The amount to be taken into account under section 30(2)(a) above for any financial year in respect of a category of dwellings listed in a particular valuation band shall be calculated by applying the formula—^F1

Formula

A \times \frac{N}{D}

where—

A is the amount calculated (or last calculated) by the billing authority for that year under section 31B(1) above or section 33(1) above or, where section 34 above applies, the amount calculated (or last calculated) by it for that year under subsection (2) or (3) of that section in relation to that category of dwellings;

N is the number which, in the proportion set out in section 5(1) above, is applicable to dwellings listed in that valuation band;

D is the number which, in that proportion, is applicable to dwellings listed in valuation band D.

(2)Dwellings fall within different categories for the purposes of this section according as different calculations have been made in relation to them under section 34 above.