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

6.—(1) Subject to sub-paragraph (3), a statement as regards—

(a) the relevant year;

(b) the category of dwellings which includes the relevant dwelling; and

(c) the relevant valuation band;

of the matters set out in sub-paragraph (2).

(2) The matters referred to in sub-paragraph (1) are the amounts—

(a) set by the billing authority in accordance with section 30 of the Act;

(b) calculated by the billing authority in accordance with 36 of the Act; and

(c) stated, in the case of each major precepting authority which has issued a precept to the billing authority in accordance with section 40 of the Act, as the amount calculated in accordance with section 47 of the Act, or, in the case of the Greater London Authority, in accordance with sections 88 and 89 of the Greater London Authority Act 1999(1).

(3) Where the billing authority provides a statement of—

(a) the amount calculated in respect of a precept or anticipated amount or amount otherwise taken into account (as the case may be) as payable for the relevant year, for the relevant valuation band, and for a dwelling in the category of dwellings which includes the relevant dwelling in accordance with paragraph (8); and

(b) the amount mentioned in sub-paragraph (2)(b) less the amount mentioned in sub-paragraph (3)(a);

it need not provide a statement of the amount mentioned in sub-paragraph (2)(b).

(1)

1999 (c. 29); section 88 was amended by S.I. 2002/155. Section 89 was amended by S.I. 2000/1435 and S.I. 2002/155.