4.—(1) A notice must contain the matters specified in Part 2 of Schedule 1.
(2) But a notice which is served on a person—
(a)after the end of the relevant year, and
(b)at the same time as a notice relating to another year not then ended,
is not required to contain the matters specified in paragraph 24 of Schedule 1.
5.—(1) When a billing authority serves a notice on a person it must supply that person with the information specified in Part 2 of Schedule 2.
(2) Paragraph (1) does not apply when a notice is served after the end of the relevant year.
6.—(1) If—
(a)as a consequence of a mistake a notice does not contain a matter specified in Schedule 1 (“the relevant matter”), but
(b)the amount required to be paid under the notice is demanded in accordance with Part 5 of the Administration Regulations (billing),
the requirement to pay that amount is valid.
(2) Where paragraph (1)(a) applies, as soon as practicable after the mistake is discovered the billing authority must serve a statement of the relevant matter on the person on whom the notice was served.
7.—(1) When a relevant precepting authority issues a precept to a billing authority for a year—
(a)it must supply the information in paragraph (2) to the billing authority; and
(b)if it is a major precepting authority, it must also supply the information in paragraph (3).
(2) The information mentioned in paragraph (1)(a) is—
(a)the authority’s gross expenditure for—
(i)the year, and
(ii)the year before that year;
(b)the authority’s budget requirement for—
(i)the year, and
(ii)the year before that year;
(c)the authority’s reasons for any difference between—
(i)the amounts mentioned in sub-paragraphs (a)(i) and (b)(i), and
(ii)the amounts mentioned in sub-paragraphs (a)(ii) and (b)(ii); and
(d)the authority’s opinion as mentioned in paragraph 6 of Schedule 2.
(3) The information mentioned in paragraph (1)(b) is—
(a)the amount (if any) taken into account under section 43(2)(a) of the Act (calculation of budget requirement) for any levy, and
(b)the name of each levying body which has issued a levy to the authority for the year.
(4) Paragraph (5) applies if a relevant local precepting authority issues a substitute precept to a billing authority.
(5) Paragraph (1) does not apply to the precepting authority, but if the billing authority makes substitute calculations under section 37 of the Act (substitute calculations) the billing authority may notify the precepting authority that it must supply the information mentioned in paragraph (2) to the billing authority.
(6) Where a relevant precepting authority—
(a)issues a substitute precept to a billing authority, or
(b)is notified by a billing authority under paragraph (5),
the authority is not required to supply to the billing authority any information which it has already supplied to that authority.
8.—(1) When a levying body issues a levy for a year it must supply the information in paragraph (2) to each relevant billing authority.
(2) The information is—
(a)the body’s gross expenditure for—
(i)the year, and
(ii)the year before that year;
(b)the amount of its levy—
(i)for the year, and
(ii)for the year before that year if a levy was issued; and
(c)the body’s reasons for any difference between—
(i)the amounts mentioned in sub-paragraphs (a)(i) and (b)(i), and
(ii)the amounts mentioned in sub-paragraph (a)(ii) and (b)(ii).
(3) Where a levying body issues a substitute levy, the body is not required to supply to a billing authority any information which it has already supplied to that authority.
(4) In this regulation, “relevant billing authority”, in relation to a levying body and a year, means—
(a)if the body issues a levy to a billing authority for the year, that authority; and
(b)if the body issues a levy to a major precepting authority for the year, any billing authority to which the precepting authority has power to issue a precept for that year.
9.—(1) This regulation applies in relation to a notice which—
(a)relates to—
(i)the year beginning on 1st April 2009, or
(ii)the year beginning on 1st April 2010; and
(b)is served by an English billing authority or such an authority’s authorised person.
(2) A notice to which this regulation applies is not required to contain the relevant matters.
(3) When a billing authority serves such a notice on a person it is not required to supply that person with the relevant information.
(4) In this regulation—
“relevant information” means—
in the case of a notice mentioned in paragraph (1)(a)(i), the information specified in paragraphs 7A and 7B of Part 1 (information to be supplied with council tax demand notices) of Schedule 3 to the 2003 Regulations, and
in the case of a notice mentioned in paragraph (1)(a)(ii), the information specified in paragraph 8 (efficiency information) of Schedule 2 to the 2009 Regulations.
“relevant matters” means—
in the case of a notice mentioned in paragraph (1)(a)(i), the matters specified in paragraphs 23A and 23B (information concerning efficiency) of Schedule 1 to the 2003 Regulations, and
in the case of a notice mentioned in paragraph (1)(a)(ii), the matters specified in paragraph 23 (efficiency information) of Schedule 1 to the 2009 Regulations.
The requirements which are disapplied concern information about the value for money gains achieved by certain classes of local authority. The requirements for the financial year beginning on 1st April 2009 concern billing authorities, county councils and fire and rescue authorities. The requirements for the financial year beginning on 1st April 2010 concern those authorities and police authorities.