The Council Tax (Demand Notices) (England) Regulations 2009

  1. Introductory Text

  2. PART 1 General

    1. 1.Citation, commencement and application

    2. 2.Interpretation

    3. 3.Definition of “gross expenditure”

    4. 4.Definition of “cumulative efficiency savings” and “cumulative estimated efficiency savings”

    5. 5.Local government restructuring: efficiency authorities and efficiency information

  3. PART 2 Content of demand notices and the supply of information

    1. 6.Content of demand notices

    2. 7.Information supplied with demand notices

    3. 8.Invalid notices

    4. 9.Supply of information by precepting authorities

    5. 10.Supply of information by levying bodies

    6. 11.Supply of information by the Secretary of State

  4. Signature

    1. SCHEDULE 1

      Matters to be contained in demand notices

      1. PART 1 Interpretation

        1. 1.Interpretation

      2. PART 2 Matters to be contained in demand notices

        1. 2.General matters

        2. 3.The date the notice is issued.

        3. 4.The period to which the notice relates.

        4. 5.The address of the dwelling.

        5. 6.The applicable band.

        6. 7.Amount of council tax

        7. 8.Any precept issued to the billing authority by a major...

        8. 9.The amount calculated by the billing authority under section 36...

        9. 10.This paragraph applies where— (a) a local precepting authority has...

        10. 11.Comparisons with the preceding year

        11. 12.Paragraph 13 applies instead of paragraph 11 where the authority...

        12. 13.Where this paragraph applies, the matters are—

        13. 14.The matters in paragraph 13(a) and (b) may be included...

        14. 15.Where the relevant valuation band which applied to the dwelling...

        15. 16.Discounts and reductions

        16. 17.Where paragraph 16(a), (e) or (f) applies—

        17. 18.Where paragraph 16(b), (c) or (d) applies, the reduction which...

        18. 19.Amount to be paid under the notice

        19. 20.Any penalty or overpayment of council tax benefit that is...

        20. 21.Where— (a) the notice requires the payment of an amount...

        21. 22.The amount required to be paid under the notice, the...

        22. 23.Efficiency information

        23. 24.The information which must be included in relation to each...

        24. 25.Contact details

        25. 26.Explanatory notes

    2. SCHEDULE 2

      Information to be supplied with demand notices

      1. PART 1 Interpretation

        1. 1.Interpretation

        2. 2.Definition of “relevant benchmark”

      2. PART 2 Information to be supplied with demand notices

        1. 3.Amounts of gross expenditure

        2. 4.Amounts of budget requirement

        3. 5.Statements concerning gross expenditure and budget requirement

        4. 6.The billing authority’s opinion of the effect that—

        5. 7.Each relevant precepting authority’s opinion of the effect that—

        6. 8.Efficiency information

        7. 9.The information which must be supplied in relation to each...

        8. 10.Penalties

  6. Explanatory Note