The Council Tax (Demand Notices) (England) Regulations 2011 No. 3038

SCHEDULE 1 Matters to be contained in demand notices

PART 2 Matters to be contained in demand notices

Penalties

21.  Where—

(a) an amount is being recovered under the notice in respect of a penalty, but

(b) the person on whom the notice is served has not previously been informed of the ground on which the penalty is imposed,

a statement of that ground.