http://www.legislation.gov.uk/uksi/2011/3038/regulation/4/made
The Council Tax (Demand Notices) (England) Regulations 2011
Council tax
Tax
en
King's Printer of Acts of Parliament
2015-07-06
COUNCIL TAX, ENGLAND
These Regulations make provision about matters to be contained in, and information to be supplied with, council tax demand notices (“notices”). They apply in relation to a notice which relates to a financial year beginning on or after 1st April 2012 and which is served by an English billing authority.
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 2(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(2)(b)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 2(3)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(2)(b)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 2(3)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(2)(b)(iii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 2(4)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(2)(c)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 8(3A)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(3)(a)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 8(3A)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(3)(a)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 8(3C)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(3)(b)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(1)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(1)(c)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(2)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(iii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(iv)
(aa)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(iv)
(bb)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A(5)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(a)(v)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(1)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(1)(c)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(2)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(iii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(iv)
(aa)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(iv)
(bb)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A(5)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(b)(v)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 12A(1)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(c)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(1)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(2)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(2)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(iii)
(aa)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(2)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(iii)
(bb)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(2)(c)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(iv)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(d)(v)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(1)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(i)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(2)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(ii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(2)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(iii)
(aa)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(2)(b)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(iii)
(bb)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(2)(c)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(iv)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(3)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(v)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(3)(a)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(vi)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17B(3)(b)
(c)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(e)(vii)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 27(f)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(4)(f)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 2
para. 8
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017
reg. 2(5)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Regulations
The Combined Authorities (Finance) Order 2017
art. 4(1)
art. 4(2)(b)
Sch.
art. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 2(3)
(4)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(2)(b)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
reg. 8(3A)-(3C)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(3)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 7A
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(4)(b)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 8A
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(4)(d)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 12A
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(4)(e)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 17A
17B
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(4)(g)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 2
para. 7
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016
reg. 2(5)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 18(g)(h)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012
reg. 2(2)(d)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 19A
19B
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012
reg. 2(4)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 27(d)(e)
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012
reg. 2(5)(c)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 18(g)
The Council Tax (Reductions for Annexes) (England) Regulations 2013
reg. 5(4)(a)(i)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1 para. 18(i) and word
The Council Tax (Reductions for Annexes) (England) Regulations 2013
reg. 5(4)(a)(ii)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 27(b)(vi)
The Council Tax (Reductions for Annexes) (England) Regulations 2013
reg. 5(4)(c)
reg. 1(1)
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 2
para. 8
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2020
reg. 2(2)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 2
para. 9
The Council Tax (Demand Notices) (England) (Amendment) Regulations 2020
reg. 2(3)
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Regulations
The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018
reg. 11
13
Sch.
reg. 1
The Council Tax (Demand Notices) (England) Regulations 2011
Sch. 1
para. 20A
The Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022
reg. 2(2)
reg. 1(1)
PART 1General
Definition of “gross expenditure”4
1
Subject to paragraph (3), the gross expenditure of an authority for a year is the aggregate of the items which are—
a
attributable to the services administered by the authority during the year, and
b
charged to a revenue account for that year.
2
The items mentioned in paragraph (1)—
a
must be calculated using the estimates which were used to calculate—
i
the council tax requirement, or
ii
the levy,
of the authority for the year; but
b
must not include any—
i
allowances for contingencies, or
ii
contributions to financial reserves.
3
The gross expenditure of the GLA for a year is the aggregate of the amounts of gross expenditure calculated for each constituent body for that year.
4
In this regulation, “authority” includes a levying body and a constituent body.