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

PART 1 Information to be Supplied with Council Tax Demand Notices

1.  A statement, for both the relevant year and the previous financial year of the estimate made by—

(a) the billing authority;

(b) each relevant precepting authority except the Greater London Authority; and

(c) each relevant levying body,

of its gross expenditure, expressed as an aggregate amount for all classes of services administered by it.

2.  In relation to a London billing authority, the estimate for the relevant year and the previous financial year, made by the Greater London Authority (“the Authority”) of the aggregate gross expenditure of each constituent body for services administered by that body.

3.  A statement, for both the relevant year and the previous financial year of the amount calculated by—

(a) the billing authority; and

(b) each relevant precepting authority except the Greater London Authority

as the amount of its budget requirement.

4.  In relation to a London billing authority, the amount calculated under section 85(8) (consolidated budget requirements of the Greater London Authority) of the 1999 Act for both the relevant year and the preceding year.

5.  A statement of the reasons, in the opinion of the billing authority, for the difference, if any, between the amounts stated in accordance with paragraphs 1 and 3 or 2 and 4 for the relevant year and the previous financial year.

6.  A statement of the effect, in the opinion of the billing authority, of—

(a) its budget requirement; and

(b) its estimate of its aggregate gross expenditure for services administered by the authority,

upon the level of council tax set for the relevant year.

7.  A statement of the effect, in the opinion of each relevant precepting authority of its—

(a) budget requirement;

(b) estimate of its aggregate gross expenditure for services administered by it

upon the level of its precept issued for the relevant year.

8.  Where an amount is being recovered under the notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.