The Council Tax and Non-Domestic Rating (Demand Notices) (England) Amendment Regulations 1995

Explanatory Note

(This is not part of the Regulations)

These Regulations amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 to take account of the establishment of new police authorities under section 3 of the Police Act 1964 (as substituted by section 2 of the Police and Magistrates' Courts Act 1994) and to take account of the revaluation of hereditaments for non-domestic rating in 1995.

• The transitional provisions (regulation 2) modify the provisions relating to council tax demand notices served by billing authorities (Part I of Schedule 3 to the 1993 Regulations) and to non-domestic rating demand notices (Part II of Schedule 3) for the financial year 1995/6 to reflect the fact that some authorities will cease to have police functions and that new police authorities will not be able to supply all the information required by that Part.

• Regulation 3 requires a statement of the estimated amount of police grant payable under section 31 of the Police Act 1964 (as substituted by section 17 of the Police and Magistrates' Courts Act 1994) for the year to be included in the information statement supplied with a council tax or non-domestic rating demand notice. It also makes amendments to the Explanatory Notes sent to ratepayers which take account of the revaluation in 1995 of hereditaments subject to non-domestic rating.