The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2001

• Citation: S.I. 2001/3554
• Sections: 3

Section 1 Citation, commencement and extent

(1) These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2001.

(2) These Regulations extend to England only .

(3) These Regulations come into force on 29th November 2001.

(4) In these Regulations “the principal Regulations ” means the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993 .

Section 2 Council tax increases to be shown on a council tax demand notice

In Schedule 1 to the principal Regulations, after paragraph 6 insert the following paragraph—

(6A)

(1) Subject to paragraph (2), and where the relevant year begins on or after 1st April 2002, a statement as regards—

(a) the relevant year,

(b) the category of dwellings which includes the relevant dwelling, and

(c) the relevant valuation band,

of the percentage change, shown to one decimal place, between the amounts stated in accordance with paragraphs (i), (ii) and (iii) of paragraph 6(1) on the demand notice served in relation to the preceding year and the amounts stated on the demand notice for the relevant year in accordance with those paragraphs.

(2) Where the relevant valuation band as regards the relevant dwelling for the relevant year is different from the valuation band applicable to the relevant dwelling for the preceding financial year, a statement of the percentage difference, shown to one decimal place, between:

(a) the amounts which would have been stated in accordance with paragraphs (i), (ii) and (iii) of paragraph 6(1) on the demand notice served in relation to the preceding year, had the valuation band applicable to the relevant dwelling in the preceding year been the relevant valuation band applicable to the relevant dwelling in the relevant year, and

(b) the amounts stated in accordance with paragraphs (i), (ii) and (iii) of paragraph 6(1) as regards the relevant year.

Section 3 Amounts relating to local precepts to be stated on a council tax demand notice

In Schedule 1 to the principal Regulations, in paragraph 7—

(a) after “local precepting authority concerned and” insert “either”;

(b) at the end add—

“or the amount calculated in respect of that precept or anticipated amount or amount otherwise taken into account (as the case may be) as payable for the relevant year, for the relevant valuation band, and for a dwelling in the category of dwellings which includes the relevant dwelling.”.