These Regulations provide for the contents of rate demand notices, which are issued by billing authorities (district councils) in Wales, and for the information to be supplied when such notices are served by them.

A rate demand notice may be in English or in Welsh or in both languages, with Welsh or English translations to be provided where it appears requisite (regulation 4). A rate demand notice is required to contain particulars as to the hereditaments to which it relates (including their rateable values), a statement of the rating multiplier for the year, and particulars as to how the demand is affected by relevant rate reliefs (regulation 3 and Schedule 1). A rate demand notice must be accompanied by explanatory notes in the appropriate language (regulation 6 and Schedule 2). A rate demand notice must also be accompanied by certain further information (regulation 8 and Schedule 3).

Where a rate demand notice is invalid because, due to a mistake, it fails to contain the prescribed matters, demands for payment under it will remain effective provided the payments were properly calculated (regulation 5(1)). In such cases, the billing authority must take appropriate steps to rectify the error by giving the ratepayer a correct statement of the relevant matters (regulation 5(2)).

In order to enable a billing authority to supply the further information mentioned above when it serves its demand notices, the Regulations require the county council concerned to supply the billing authority with appropriate information (regulation 9). In this connection, regulation 10 makes appropriate transitional provision for the first financial year (the year 1993/94).