The Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2008

• Citation: S.I. 2008/387
• Sections: 40

Section 1 Citation, commencement and application

These Regulations, which apply in England only, may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2008 and shall come into force on 1st April 2008.

Section 2 Amendments

The Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 are amended as follows.

Section 3 Interpretation

In paragraph (2) of regulation 1 (citation, commencement and interpretation), omit the definition of “combined authority”.

Section 4 Content of demand notices

In paragraph (2) of regulation 3 (content of demand notices, etc. ), for “17” substitute “24”.

Section 5 Schedule 1

For Schedule 1, substitute the Schedule in Part 1 of the Schedule to these Regulations.

Section 6 Schedule 2

For Schedule 2, substitute the Schedule in Part 2 of the Schedule to these Regulations.

Section 1 Interpretation

(1) In this Schedule —

“applicable band” means the relevant valuation band which applies to the dwelling for the relevant year;

“dwelling” means the dwelling to which the demand notice relates;

“following year” means the financial year following the relevant year;

“preceding year” means the financial year preceding the relevant year;

“relevant amounts” means the amounts and precepts (as the case may be) referred to in paragraphs 7 to 9; and

“relevant function” means any function exercised in relation to the area in which the dwelling is situated by—

the billing authority, or

a major precepting authority which has power to issue a precept to the billing authority,

but does not include a function which is exercised by an authority by reason only of arrangements made between that authority and another authority.

(2) Unless otherwise stated, a matter specified in this Schedule is specified for—

(a) the relevant year; and

(b) where relevant to the matter—

(i) the applicable band, and

(ii) the category of dwellings which includes the dwelling.

Section 1

A statement of the address and description of each hereditament to which the notice relates (“relevant hereditament”).

Section 1

The matters mentioned in paragraphs 1, 2, 4, 5 and 6 of Part 1.

Section 2 General matters

The name (if any) of the person to whom the notice is issued.

Section 2

A statement of the rateable value shown for each relevant hereditament in the authority’s local non-domestic rating list.

Section 2

A statement of the non-domestic rating multipliers set by the Common Council for the relevant year in accordance with Part 2 of Schedule 7 to the 1988 Act.

Section 3 General matters

The date the notice is issued.

Section 3

A statement of the non-domestic rating multipliers calculated for the relevant year for England in accordance with Part 1 of Schedule 7 to the 1988 Act .

Section 3

Explanatory notes either in the following terms or substantially similar terms—

Section 4 General matters

The period to which the notice relates.

Section 4

Where an order under section 45(4A) of the 1988 Act is or will be in force on any day in the relevant year, a statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the notice, it was understood or assumed that the conditions mentioned in section 45(1) of the 1988 Act were or would be fulfilled in relation to any relevant hereditament, and a statement that as regards those days the chargeable amount is reduced by the proportion provided for in the order as compared with the amount it would be if the ratepayer were in occupation of the hereditament.

Section 5 General matters

The address of the dwelling.

Section 5

Where section 45A applies to any relevant hereditament on any day in the relevant year, a statement that as regards those days the chargeable amount is zero under that section and a statement of the amount by which the aggregate amount demanded under the notice is reduced as compared with the amount which would have been demanded if section 45(4) applied to the calculation of the chargeable amount for those days.

Section 6 General matters

The applicable band.

Section 6

A statement of the days (if any) on which, for the purposes of calculating the payments required to be made under the notice it was understood or assumed that—

(a) the chargeable amount would fall to be calculated under section 43(4A) or (5) of the 1988 Act ,

(b) the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the 1988 Act as substituted by section 44A(7) or (9) of that Act , or

(c) rules under section 47(1)(a) or 57A(3)(a) of the 1988 Act would apply ,

together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the notice is reduced as compared with the amount which would have been demanded if section 43(4) , without modification, and (so far as is relevant) section 44(2) without substitution, applied to the calculation of the chargeable amount for those days.

Section 7 Amount of council tax

The amount set by the billing authority under section 30 of the Act (amounts for different categories of dwellings).

Section 7

Explanatory notes either in the following terms or substantially similar terms—

Section 8 Amount of council tax

Any precept issued to the billing authority by a major precepting authority under section 40(2)(a) of the Act (issue of precepts by major precepting authorities).

Section 9 Amount of council tax

The amount calculated by the billing authority under section 36 of the Act (calculation of tax for different valuation bands), or where paragraph 10 applies the following matters instead—

(a) the name of the local precepting authority;

(b) such amount of—

(i) the precept, or

(ii) the anticipated precept,

referred to in paragraph 10 as is payable in respect of a dwelling in the applicable band and in the category of dwellings which includes the dwelling; and

(c) the amount calculated under section 36 of the Act less the amount mentioned in sub-paragraph (b).

Section 10 Amount of council tax

This paragraph applies where—

(a) a local precepting authority has issued a precept to the billing authority under section 41 of the Act (issue of precepts by local precepting authorities), or

(b) the billing authority anticipates such a precept.

Section 11 Comparisons with the preceding year

Subject to paragraph 12, the percentage change in each of the relevant amounts from the preceding year to the relevant year expressed to one decimal place.

Section 12 Comparisons with the preceding year

Paragraph 13 applies instead of paragraph 11 where the authority exercising a relevant function as at 1st April in the relevant year is different from the authority that exercised that function as at 1st April in the preceding year.

Section 13 Comparisons with the preceding year

Where this paragraph applies, the matters are—

(a) an explanation of why a different authority is exercising the function as at 1st April in the relevant year;

(b) the relevant amounts which were included in demand notices issued (whether by the billing authority or another billing authority) for—

(i) the preceding year, and

(ii) the relevant valuation band and the category of dwellings which at that time included the dwelling; and

(c) the percentage change in—

(i) the amount set under section 30 of the Act for the preceding year, and the relevant valuation band and the category of dwellings which at that time included the dwelling; and

(ii) the amount set under section 30 of the Act for the relevant year, the applicable band and the category of dwellings which include the dwelling;

expressed to one decimal place.

Section 14 Comparisons with the preceding year

The matters in paragraph 13(a) and (b) may be included in the demand notice as a footnote to the matter in paragraph 13(c).

Section 15 Comparisons with the preceding year

Where the relevant valuation band which applied to the dwelling for the preceding year is different from the applicable band, paragraphs 11 and 13(b) and (c) apply as if the applicable band applied for that year.

Section 16 Discounts and reductions

The days (if any) when the amount payable under the notice was calculated by reference to—

(a) section 11 of the Act (discounts),

(b) the Council Tax (Reductions for Disabilities) Regulations 1992 ,

(c) the Council Tax Benefit Regulations 2006 ,

(d) the Council Tax Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 ,

(e) a determination made under section 11A of the Act (discounts: special provision for England), or

(f) a reduction made under section 13A of the Act (billing authority’s power to reduce amount of tax payable).

Section 17 Discounts and reductions

Where paragraph 16(a), (e) or (f) applies—

(a) the reasons for the discount or reduction and its amount;

(b) a statement that if at any time before the end of the following year the person to whom the notice is issued has reason to believe that the amount of council tax payable—

(i) is not subject to any discount or reduction, or

(ii) is subject to a discount or reduction of a smaller amount,

he must notify the billing authority of his belief within a period of 21 days beginning on the day on which he first had that belief; and

(c) a statement that if the person fails without reasonable excuse to comply with paragraph (b) the authority may impose on him the penalty which is specified in paragraph 1(2) of Schedule 3 to the Act.

Section 18 Discounts and reductions

Where paragraph 16(b), (c) or (d) applies, the reduction which is applicable.

Section 19 Amount to be paid under the notice

Any amount credited against the amount of council tax which would otherwise be payable.

Section 20 Amount to be paid under the notice

Any penalty or overpayment of council tax benefit that is being recovered under the notice.

Section 21 Amount to be paid under the notice

Where—

(a) the notice requires the payment of an amount of council tax for any financial year preceding the relevant year, and

(b) the person to whom the notice is issued has not previously been issued with a notice requiring the payment of that amount,

a statement of the amount.

Section 22 Amount to be paid under the notice

The amount required to be paid under the notice, the instalments or other payments required to be paid and the manner in which those payments may be made.

Section 23 Contact details

A statement of the address and telephone number to which any enquiries may be directed.

Section 24 Explanatory notes

Explanatory notes, which must include—

(a) a general indication of the principles relevant to the compilation of the billing authority’s valuation list;

(b) a general indication of 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 or under a determination made under section 11A 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,

(v) a person may be eligible for a reduction under section 13A of the Act;

(c) a statement of the procedures to be followed—

(i) by a person who wishes to dispute any matter shown in the billing authority’s valuation list in relation to the dwelling, or

(ii) by a person aggrieved as mentioned in section 16(1) of the Act.