The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Demand Notices) (England) Regulations 2011 (S.I. 2011/3038) (“the 2011 Regulations”). The 2011 Regulations make provision about matters to be contained in, and information to be supplied with, council tax demand notices. The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016 (S.I. 2016/188) amended the 2011 regulations to make provision for additional information about expenditure on adult social care functions to be presented in or with notices for the financial year beginning in 2016. The purpose of the amendments in these Regulations is to provide for the additional information about expenditure on adult social care functions to continue to be presented in or with notices in the financial year beginning in 2017 and in subsequent financial years and to make amendments to the information which must be presented.

Regulation 2(2) amends the definitions in regulation 2 of the 2011 Regulations to provide for the definitions to apply in the financial years subsequent to the financial year beginning in 2016.

Regulation 2(3) amends regulation 8 of the 2011 Regulations to require for a county council in an area in which there are district councils to provide billing authorities with information about the amount of its precept attributable to proposed expenditure on adult social care in financial years subsequent to the financial year beginning in 2016.

Regulation 2(4) amends Schedule 1 to the 2011 Regulations to make amendments to the information which billing authorities must include on the notice that goes to a council tax payer stating how much council tax he or she is required to pay (“a demand notice”).

Regulation 2(5) amends Schedule 2 to the 2011 Regulations to amend the explanatory statement which a billing authority is required to include in the information to be supplied with a demand notice. The statement explains the background to the adult social care precept.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. The impact on the public sector is minimal.