8.—(1) When a relevant precepting authority issues a precept to a billing authority for a year—
(a)it must supply the information in paragraph (2) to the billing authority; and
(b)if it is a major precepting authority, it must also supply the information in paragraph (3).
(2) The information mentioned in paragraph (1)(a) is—
(a)the authority’s gross expenditure for—
(i)the year, and
(ii)the year before that year;
(b)the authority’s council tax requirement for—
(i)the year, and
(ii)the year before that year;
(c)the authority’s reasons for any difference between—
(i)the amounts mentioned in sub-paragraphs (a)(i) and (b)(i), and
(ii)the amounts mentioned in sub-paragraphs (a)(ii) and (b)(ii); and
(d)the authority’s opinion as mentioned in paragraph 6 of Schedule 2.
(3) The information mentioned in paragraph (1)(b) is—
(a)the amount (if any) taken into account under section 42A(6)(b) (calculation of council tax requirement by authorities in England) of the Act for any levy, and
(b)the name of each levying body which has issued a levy to the authority for the year.
(4) Paragraph (5) applies if a relevant local precepting authority issues a substitute precept to a billing authority.
(5) Paragraph (1) does not apply to the precepting authority, but if the billing authority makes substitute calculations under section 36A of the Act (substitute calculations:England)(1) the billing authority may notify the precepting authority that it must supply the information mentioned in paragraph (2) to the billing authority.
(6) Where a relevant precepting authority—
(a)issues a substitute precept to a billing authority, or
(b)is notified by a billing authority under paragraph (5),
the authority is not required to supply to the billing authority any information which it has already supplied to that authority.
Section 36A was inserted into the Act by paragraph 15 of Schedule 7 to the Localism Act 2011.