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

Content of demand notices, etc

3.—(1) Subject to paragraph (2), a council tax demand notice shall contain the matters specified in Schedule 1.

(2) Without prejudice to regulation 18(2) of the Administration Regulations, a council tax demand notice which is served on a person—

(a) after the end of the relevant year; and

(b) at the same time as a council tax demand notice relating to another financial year not then ended is served on him;

need not contain the matter specified in paragraph 17 of Schedule 1.

(3) A rate demand notice—

(a) served by a billing authority or an authorised person on behalf of the billing authority, other than the Common Council or a rural settlement authority, shall contain the matters mentioned in Part 1 of Schedule 2;

(b) served by a rural settlement authority or an authorised person on behalf of the rural settlement authority, shall contain the matters mentioned in that Part as modified by Part 2; and

(c) served by the Common Council or an authorised person on behalf of the Common Council, shall contain the matters mentioned in Part 3.

(4) Subject to paragraph (5), a billing authority must when it serves a council tax demand notice supply to the person on whom the notice is served the information mentioned in Part 1 of Schedule 3, and must when it serves a rate demand notice supply to the person on whom the notice is served the information mentioned in Part 2 of that Schedule; and Part 3 of that Schedule shall have effect for the purposes of both Parts 1 and 2.

(5) Paragraph (4) does not apply when a council tax demand notice or a rate demand notice is served after the end of the relevant year.

(6) Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, as to comprise one notice.