The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations replace with the substantive changes mentioned below and minor drafting changes, the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 as regards England only and with respect to financial years beginning on or after 1st April 2004.

A council tax demand notice must, among other matters, identify the dwelling to which it relates, specify the valuation band applicable to the dwelling and explain, by reference to any discounts, reductions and benefit assumed to be applicable, how the amount required to be paid has been calculated (regulation 3(1) and Schedule 1). It must include information as to the amount of council tax for the relevant year calculated by the billing authority for itself and by each major precepting authority and the total amount of council tax. Billing authorities must also include information as to the annual percentage changes in council tax between the previous year and the relevant year. This should be done for the separate amounts of council tax calculated by the billing authority for itself and by each major precepting authority, and the total amount.

Three substantive changes to the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 are contained in Schedule 1.

Where a billing authority provides a statement on the demand notice of the per dwelling amount in respect of any local precept taken into account in the calculations of the council tax payable for that dwelling in accordance with paragraph 8 of Schedule 1 to the Regulations and a statement of the amount calculated by the billing authority in accordance with section 36 of the Local Government Finance Act 1992 less the per dwelling amount of any local precept, it need not provide a statement of the amount calculated by the billing authority in accordance with section 36 of the Local Government Finance Act 1992.

Where such statements are provided, statements as to the annual percentage changes in council tax between the previous year and the relevant year shall be given for the per dwelling amount of the local precept and for the amount calculated in accordance with section 36 of the Local Government Finance Act 1992 less the per dwelling amount of any local precept, rather than a statement as to the annual percentage changes in council tax between the previous year and the relevant year for the total amount calculated in accordance with section 36 of the Local Government Finance Act 1992.

Where the dwelling is in a different valuation band in the relevant year from the preceding year, paragraph 7(4) of Schedule 1 requires the relevant percentage differences to be shown between the amounts calculated in the relevant year and the preceding year for the band the dwelling is in in the relevant year.

A rate demand notice must identify the hereditament to which it relates (including its rateable value), explain how the amount required to be paid has been calculated and contain explanatory notes (regulation 3(3) and Schedule 2.)

Further information must accompany council tax demand notices and rate demand notices (regulation 3(4) and Schedule 3). This will, amongst other matters, give a simple breakdown of the gross expenditure of the billing authority and of relevant precepting authorities and levying bodies for the year to which the notice relates and the previous financial year.

Where a council tax demand notice or rate demand notice is invalid because it fails to contain the requisite matters, the demand for payments under it will remain effective provided that payments were properly calculated (regulation 4). In such cases, the billing authority must give the council tax payer or ratepayer (as the case may be) a correct statement of the relevant matters.

In order to enable a billing authority to include the prescribed matters in its demand notices, or to supply the further information mentioned above when it serves the notices, the Regulations require precepting authorities and levying bodies concerned to supply the billing authority with appropriate information (regulations 5 and 6).