Rates Act 1984

14 Provision of information to ratepayers

(1) Rules under section 113 of the General Rate Act 1967 may require a rating authority to serve with any demand note for a rate a notice containing information—

(a) as to the past or proposed expenditure of—

(i) the rating authority ; or

(ii) any authority by which a precept has been issued to the rating authority,

and as to the financing of that expenditure ; and

(b) as to any increase or reduction in the rates made by the rating authority or in the precepts issued to it.

(2) Rules under that section may require an authority having power to issue precepts to serve notices on ratepayers in its area containing information—

(a) as to its past or proposed expenditure and as to the financing of that expenditure ; and

(b) as to any increase or reduction in the precepts issued by the authority.

(3) Rules made by virtue of this section may make different provision for different cases; and any notice required to be served by rules made by virtue of this section shall be in such form (if any) as the rules may prescribe.

(4) An authority having power to issue precepts to a rating authority shall supply that authority with such information as is reasonably necessary for enabling it to comply with any requirements imposed by rules made by virtue of subsection (1) above; and a rating authority shall supply an authority having power to issue precepts to it with such information as is reasonably necessary for enabling the precepting authority to serve any notices required by rules made by virtue of subsection (2) above.