SCHEDULE 1Matters to be contained in demand notices

PART 2Matters to be contained in demand notices

Explanatory notes27

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).