The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003

17.  Explanatory notes, which shall include—

(a) a general indication of the principles relevant to the compilation of 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 1 of the Act;

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

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

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

(c) 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 Act.