Cell 147 – Paper and Transitional Relief – Definition

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    I am dealing with the 2006/07 Subsidy audit and I wonder if I could ask for your interpretations/definitions of this cell and what should or shouldn’t be in there.

    Would only changes in council tax band be counted, or would changes due to a single person discount being applied also be included?

    If a customer is in receipt of maximum CTB and a discount is applied would the difference be ‘paper’? What if they were not on maximum CTB?

    Should you take into account factors such as the clmt not telling us they are single occupiers, etc?

    I think that if the ‘base’ liability is reduced and the resulting benefit entitlement (either maximum or not) is subsequently reduced, there is no eligible overpayment (LA or CL). Or am I wrong??

    Many thanks


    Sorry! Wrong cell number – should be 147 (but I’m sure you all knew that?). 😳


    My understanding is that any decreases in CTB due to a decrease in their CT liability should be in this cell. This includes band changes and reductions when a Single Person Discount (SPD) is awarded.

    If a non dep moves out and this increases a claimant’s entitlement as we were taking a deduction but overall decreases their entitlement as they have been awarded a SPD I would class the remaining overpayment as belonging in cell 147.

    Hope this helps,


    keith j

    I agree with Beth, it’s not “Technical” so it will be “Excess”. Para 401 (iii) & (iv) of the Subsidy Guide should help.

    Good Luck with your Audit

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