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The Council Tax (Demand Notices) (England) (Amendment) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 21
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations amend the Council Tax (Demand Notices) (England) Regulations 2011 (S.I. 2011/3038) (“the 2011 Regulations”). The 2011 Regulations make provision about matters to be contained in, and information to be supplied with, council tax demand notices.
Paragraph 8 of Schedule 2 to the 2011 Regulations contains a statement that must be included in the information supplied with demand notices for the financial year beginning in 2017 and any subsequent year. This statement provides additional information about council tax charged specifically to fund expenditure on adult social care functions (which is known as “the adult social care precept”).
Regulation 2 amends paragraph 8 and inserts a new paragraph 9 in order to explain how the adult social care precept will apply (if applicable) to the financial year beginning in 2020 and any subsequent year.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. The impact on the public sector is minimal.
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