The Council Tax Benefit Regulations 2006

13.  Where a person is awarded council tax benefit determined in accordance with regulation 62 and Schedule 2 (alternative maximum council tax benefit) the decision notice shall include a statement as to—

(a) the normal weekly amount of council tax, which amount may be rounded to the nearest penny;

(b) the normal weekly amount of the alternative maximum council tax benefit, which amount may be rounded to the nearest penny;

(c) the gross income or incomes and the rate of benefit which apply under Schedule 2;

(d) the first day of entitlement to benefit;

(e) the gross income of any second adult used to determine the rate of the alternative maximum council tax benefit or if any such adult is on income support, state pension credit or an income-based jobseeker’s allowance;

(f) the claimant’s duty to notify any change of circumstances which might affect his entitlement to, or the amount of the alternative maximum council tax benefit and, without prejudice to the extent of the duty owed under regulation 74 (duty to notify changes of circumstances) the kind of change of circumstances which are to be notified, either upon the notice or by reference to some other document available to the claimant free of charge on application,

and in any case where the amount to which sub-paragraph (a) or (b) refers disregards fractions of a penny, the notice shall include a statement to that effect.