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Guidance: HB and CTB Subsidy Guidance Manual

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Updated: Guidance updated to the March 13 version.

This manual covers subsidies for

  • benefit costs
  • administration costs

The first year for which this manual should be used when claiming subsidy is 2011 to 2012 and is referred to in the manual as the ‘relevant year’.

Versions of the manual for earlier years can be found on the National Archive


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