CTR Eligible CTax Restrictors – order of deductions?

  • This topic has 1 voice and 0 replies.
Currently, there are 0 users and 1 guest visiting this topic.
Viewing 1 post (of 1 total)
  • Author
  • #45047

    For those authorities who are implementing a cut, the majority of schemes I've looked at work by restricting the eligilble liability (by a percentage and/or to a restricted band equivalent).

    [These schemes can be distinguished from a largish minority who are restricting at the end of the calculation instead.]

    Eligibility liability restricting schemes typically apply the non-dep deductions *after* applying the liability restriction (but obviously before the income taper, if any).

    I've now come across one authority who are restricting support to a percentage liability but are applying NDDs *before* the percentage restriction then tapering income [which is slightly more generous approach at least where NDD levels are equal]

    Are any other authorities planning to do things this way?

Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.