The Council Tax Benefit Regulations 2006

9.  Where a person on income support or an income-based jobseeker’s allowance is awarded council tax benefit, the decision notice shall include a statement as to—

(a) his normal weekly amount of council tax which may be rounded to the nearest penny;

(b) the normal weekly amount of the council tax benefit, which amount may be rounded to the nearest penny;

(c) the amount of and the category of non-dependant deductions made under regulation 58, if any;

(d) the first day of entitlement to the council tax benefit;

(e) his duty to notify any change of circumstances which might affect his entitlement to, or the amount of council tax benefit and, without prejudice to the extent of the duty owed under regulation 74 (duty to notify changes of circumstances) the kind of change of circumstances which is to be notified, either upon the notice or by reference to some other document available to him on application and without charge,

and in any case where the amount to which sub-paragraph (a) or (b) refers disregards fractions of a penny, the notice shall include a statement to that effect.