The Council Tax (Demand Notices) (Wales) Regulations 1993

15.  Explanatory notes, which shall include—

(a) a general indication of the principles and assumptions used to compile the authority’s valuation list;

(b) a general indication as to the circumstances in which—

(i) a dwelling may be an exempt dwelling for the purposes of Part I of the 1992 Act;

(ii) an amount may be subject to a discount under section 11 of the 1992 Act;

(iii) a dwelling will fall within a class of dwellings prescribed under section 12 of the 1992 Act;

(iv) a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992; and

(v) a person may be entitled to council tax benefit;

(c) a statement, for any class of dwellings prescribed under section 12 of the 1992 Act,—

(i) as to whether the billing authority has determined that for the relevant year subsection (2) or (3) of section 12 of the 1992 Act shall have effect in substitution for section 11(2)(a) of that Act, and if so,

(ii) as to whether the amount of council tax payable in respect of a dwelling which falls within that class is subject to a discount equal to the appropriate percentage within the meaning of section 11(3) of that Act or is not subject to a discount,

(d) a statement as to the procedures to be followed—

(i) by a person who wishes to dispute any matter shown in the authority’s valuation list in relation to the dwelling to which the notice relates;

(ii) by a person aggrieved as mentioned in section 16(1) of the 1992 Act.