(1) To claim a licence fee rebate, an eligible licensee may deduct the amount of the rebate from the fees payable for the accounting period mentioned in section 5 of this instrument and calculated on the basis of the formulae mentioned in subsection 6(2A) and section 6A of the Radio Licence Fees Act 1964 .
(2) For the accounting period:
(a) the amount of the rebate is 100%; and
(b) the deadline for claiming the rebate is 31 December 2017.
(3) A licence fee rebate available for an accounting period cannot be carried over to any subsequent accounting period.