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

7.—(1) Subject to sub-paragraphs (2), (3) and (4), 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 percentage change, shown to one decimal place, between the amounts stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 on the demand notice served in relation to the preceding year and the amounts stated on the demand notice for the relevant year in accordance with those paragraphs.

(2) Where the relevant valuation band as regards the relevant dwelling for the relevant year is different from the valuation band applicable to the relevant dwelling for the preceding financial year, a statement of the percentage difference, shown to one decimal place, between:

(a) the amounts which would have been stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 on the demand notice served in relation to the preceding year, had the valuation band applicable to the relevant dwelling in the preceding year been the relevant valuation band applicable to the relevant dwelling in the relevant year; and

(b) the amounts stated in accordance with paragraphs (a), (b) and (c) of sub-paragraph (2) of paragraph 6 as regards the relevant year.

(3) Where a billing authority provides a statement in accordance with paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 it shall provide 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 percentage change, shown to one decimal place, between the amounts stated in accordance with paragraphs (a) and (c) and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 on the demand notice served in relation to the preceding year and the amounts stated on the demand notice for the relevant year in accordance with those paragraphs.

(4) Where the billing authority provides a statement in accordance with paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 and where the valuation band as regards the relevant dwelling for the relevant year is different from the valuation band applicable to the relevant dwelling for the preceding financial year, a statement of the percentage difference, shown to one decimal place, between—

(a) the amounts that would have been stated in accordance with paragraphs (a) and (c) of sub-paragraph (2) of paragraph 6 and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 on the demand notice served in relation to the preceding year, had the valuation band applicable to the relevant dwelling in the preceding year been the relevant valuation band applicable to the relevant dwelling in the relevant year; and

(b) the amounts stated in accordance with paragraphs (a) and (c) of sub-paragraph (2) of paragraph 6 and paragraphs (a) and (b) of sub-paragraph (3) of paragraph 6 as regards the relevant year.