The Council Tax (Demand Notices) (England) Regulations 2011

Explanatory notes

27.  Explanatory notes, which must include—

(a) a general indication of the principles relevant to the compilation of the billing authority’s valuation list;

(b) a general indication of the circumstances in which—

(i) a dwelling may be an exempt dwelling for the purposes of Part 1 of the Act (council tax: England and Wales),

(ii) an amount may be subject to a discount under section 11 (discounts) or under a determination made under section 11A (discounts: special provision for England) of the Act,

(iii) a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992,

(iv) a person may be entitled to council tax benefit,

(v) a person may be eligible for a reduction under section 13A of the Act (billing authority’s power to reduce amount of tax payable);

(c) a statement of the procedures to be followed—

(i) by a person who wishes to dispute any matter shown in the billing authority’s valuation list in relation to the dwelling, or

(ii) by a person aggrieved as mentioned in section 16(1) of the Act (appeals: general).