SCHEDULE 1Matters to be contained in demand notices

PART 2Matters to be contained in demand notices

Excessive amounts of council tax

12.

If an authority’s relevant basic amount of council tax is excessive21, a footnote to the precept or amount mentioned in (as the case may be) paragraph 8, 9 or 10(b) stating—

(a)

that fact,

(b)

that a referendum must be held in accordance with the Act, and

(c)

that information regarding the referendum will be provided in due course.