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These regulations further amend the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 (“the 1993 Regulations”) in relation to the information to be included on council tax demand notices.
Regulation 2 of these regulations inserts a new paragraph 6A into Schedule 1 to the 1993 Regulations. Paragraph 6A requires billing authorities to include information on their demand notices as to the annual percentage changes in council tax between the previous year and the relevant year. This should be done for the separate amounts of council tax calculated by the billing authority for itself and by each major precepting authority, and the total amount.
Where the dwelling is in a different valuation band in the relevant year from the preceding year, regulation 6A(2) requires the percentage difference to be shown between the amounts calculated in the relevant year and the preceding year for the band the dwelling is in this year.
Regulation 3 of these regulations amends paragraph 7 of Schedule 1 to the 1993 Regulations, so only those billing authorities which do not choose to include on the demand notice a per dwelling amount in respect of any local precept taken into account in the calculations of the council tax payable for that dwelling will be required to state on the demand notice the whole amount of the local precept.
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