The way subsidy works is different for rent rebates. There is a lump sum called the specified amount that is based on 1.7% of ordinary benefit expenditure which is meant to compensate for backdating and overpayments which attract no subsidy under the HRA subsidy rules. This means there are no special subsidy payments for NTC overpayments as S3/2003 will only apply to non HRA expenditure which are mainly private rent allowances and CTB.
