The Council Tax Benefit Regulations 2006

16.—(1) Except in cases to which paragraphs (a) and (b) of regulation 82 (excess benefit in consequence of a reduction in a relevant authority’s council tax) refers, where the relevant authority makes a decision that there is recoverable excess benefit within the meaning of regulation 83 (recoverable excess benefits), the decision notice shall include a statement as to—

(a) the fact that there is recoverable excess benefit;

(b) the reason why there is recoverable excess benefit;

(c) the amount of recoverable excess benefit;

(d) how the amount of recoverable excess benefit was calculated;

(e) the benefit weeks to which the recoverable excess benefit relates; and

(f) the method or combination of methods by which the authority intends to recover the recoverable excess benefit, including—

(i) payment by or on behalf of the person concerned of the amount due by the specified date;

(ii) addition of the amount due to any amount in respect of the tax concerned for payment whether by instalments or otherwise by the specified date or dates; or

(iii) if recovery cannot be effected in accordance with heads (i) or (ii), requesting the Secretary of State to recover the excess benefits by deduction from the benefit prescribed in regulation 90 (recovery of excess benefits from prescribed benefits).