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

law://uk/uksi/2003/2613@2026-11-12

Contents

1Citation, commencement and interpretation#

(1)These Regulations may be cited as the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 and shall come into force on 5th November 2003.

(2)In these Regulations—• “the Act” means the Local Government Finance Act 1992;• “the 1988 Act” means the Local Government Finance Act 1988;• “the Administration Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992;• “appropriate levying body” in relation to a billing authority, means a passenger transport authority, the Broads Authority or the Environment Agency, insofar as the authority or agency has power—(a) to issue a levy to the billing authority, or(b) to issue a levy to a county council which has power to issue a precept to the billing authority;• “authorised person” means a person to whom an authorisation is given by a billing authority to exercise any functions relating to the administration of council tax or to the collection of non-domestic rates, as the case may be, by the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996;• “billing authority” means an English billing authority;• “BRS” means a business rate supplement within the meaning of section 1(1) of the BRS Act;• “the BRS Act” means the Business Rate Supplements Act 2009;• “BRS authority” means a billing authority which is, in respect of the relevant year, required by the BRS Act and any regulations made under that Act to collect sums which are payable by way of BRS by ratepayers in its area;• “the Collection Regulations” means the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;• ^note...• “council tax demand notice” means a demand notice within the meaning of Part 5 of the Administration Regulations which is served by a billing authority or any authorised person;• “fire and rescue functions” means the functions in Part 2 (functions of fire and rescue authorities) of the Fire and Rescue Services Act 2004; • “local precepting authority” means an authority specified in section 39(2)(c) to (e) of the Act;• “major precepting authority” has the meaning given by section 39(1) of the Act;• “rate demand notice” means a demand notice within the meaning of Part 2 of the Collection Regulations which is served by a billing authority or any authorised person (including such a notice served pursuant to Part 2 of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (joint owners and occupiers));• “the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; and• “rural settlement authority” means a billing authority which has, in respect of the relevant year, identified one or more rural settlements for that year in a list compiled under section 42A(2) of the 1988 Act.

(3)Any reference in these Regulations to the relevant valuation band in relation to a dwelling is a reference to the valuation band shown as applicable to the dwelling ^note...

(a)in the billing authority’s valuation list; or

(b)if a new valuation list is due to come into force for the relevant year under section 22B(2)(a) or (3)(a) of the Act, as the case may be,

(i)except in a case to which paragraph (4) applies, in the list proposed to be compiled as the new list, “the proposed list”, by the listing officer and sent to the billing authority under section 22B(7) of the Act;

(ii)in a case to which paragraph (4) applies, in information which for the purposes of this paragraph is relevant information.

(4)This paragraph applies where the listing officer supplies the authority with information relating to property shown in the proposed list (including information relating to the application to such property of article 3 or 4 of the Council Tax (Chargeable Dwellings) Order 1992); and such information is relevant information for the purposes of paragraph (3) to the extent that it differs from information contained in the proposed list.

2Application of Regulations#

These Regulations apply in relation to council tax demand notices and rate demand notices served by an English billing authority or an authorised person on behalf of such a billing authority in relation to financial years beginning on or after 1st April 2004 and, accordingly, the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 1993, shall not have effect in relation to any such notice.

3Content of demand notices, etc#

(1)Subject to paragraph (2) and (2A), a council tax demand notice shall contain the matters specified in Schedule 1.

(2)Without prejudice to regulation 18(2) of the Administration Regulations, a council tax demand notice which is served on a person—

(a)after the end of the relevant year; and

(b)at the same time as a council tax demand notice relating to another financial year not then ended is served on him;

need not contain the matter specified in paragraph 24 of Schedule 1.

(3)A rate demand notice—

(a)served by a billing authority or an authorised person on behalf of the billing authority, other than the Common Council or a rural settlement authority, shall contain the matters mentioned in Part 1 of Schedule 2;

(b)served by a rural settlement authority or an authorised person on behalf of the rural settlement authority, shall contain the matters mentioned in that Part as modified by Part 2; ^note...

(c)served by the Common Council or an authorised person on behalf of the Common Council, shall contain the matters mentioned in Part 3 ; and

(d)served by a BRS authority or an authorised person on behalf of the BRS authority on a person liable to pay BRS to the authority, shall contain the matters mentioned in Part 1 of Schedule 2 as modified by Part 2A or, where the BRS authority concerned is the Common Council, the matters mentioned in Part 3 of Schedule 2 as modified by Part 3A.

(4)Subject to paragraph (5), a billing authority must when it serves a council tax demand notice supply to the person on whom the notice is served the information mentioned in Part 1 of Schedule 3, and must when it serves a rate demand notice supply to the person on whom the notice is served the information mentioned in paragraphs 2 to 4 of Part 2 of Schedule 2 to the Council Tax (Demand Notices) (England) Regulations 2011; and Part 3 of that Schedule shall have effect for the purposes of both Parts 1 and 2.

(5)Paragraph (4) does not apply when a council tax demand notice or a rate demand notice is served after the end of the relevant year.

(6)Nothing in this regulation requires a notice to be given on a single sheet of paper, but if more than one sheet is used, the sheets shall be issued together, whether or not attached, as to comprise one notice.

4Invalid notices#

(1)Where—

(a)a council tax demand notice is invalid because it does not comply with regulation 3(1);

(b)the failure to comply was due to a mistake; and

(c)the amounts required to be paid under the notice were demanded in accordance with Part 5 of the Administration Regulations;

the requirement to pay those amounts shall apply as if the notice were valid.

(2)Where—

(a)a rate demand notice is invalid because it does not comply with sub-paragraph (a) of paragraph (3) of regulation 3, or as the case may be, sub-paragraph (b) or (c) of that paragraph;

(b)the failure to comply was due to a mistake; and

(c)the amounts required to be paid under the notice were demanded in accordance with Part 2 of the Collection Regulations;

the requirement to pay those amounts shall apply as if the notice were valid.

(3)Where a requirement to pay an amount under an invalid notice subsists by virtue of paragraph (1) or (2), the billing authority shall as soon as practicable after the mistake is discovered issue to the liable person or ratepayer concerned a statement of the matters which were not contained in the notice and which should have been so contained.

5Supply of information by precepting authorities#

(1)In order that a billing authority may fulfil its obligations under regulation 3—

(a)every appropriate major precepting authority other than a county council shall, subject to paragraphs (6) and (7), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (2);

(b)every appropriate major precepting authority which is a county council shall, subject to paragraphs (6) and (7), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraphs (2) and (3);

(c)every appropriate local precepting authority shall, subject to paragraphs (6) to (8), when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (4); and

(d)the Greater London Authority shall, subject to paragraphs (6) and (7) when it issues a precept to a billing authority for a year, supply the billing authority with the information specified in paragraph (5).

(2)The information is information as regards the precepting authority and the precept concerned, as to—

(i)paragraph 3 of Part 1 of Schedule 3;

(ii)paragraphs 5 and 6 of that Part as though the words “precepting authority” were substituted for the words “billing authority” and the words “its precept issued” were substituted for the words “council tax set”; and

(b)the estimate mentioned in paragraph 1 of that Part.

(3)The information is information as regards the county council and the precept concerned, as to—

(a)the amount taken into account in making its estimate under section 43(2)(a) of the Act for any levy or special levy (as the case may be); and

(b)the name of every appropriate levying body which has issued a levy to it that was taken into account in calculating the amount of the precept, together with the amount of the levy and information as to whether any of it was not treated as special expenses of the council.

(4)The information is information as regards the precepting authority and the precept concerned, as to—

(a)the estimates for the relevant year and the previous year made for the purposes of the calculations required by section 50 of the Act; and

(b)a statement of the amount of the precept (if any) issued for the relevant year by each relevant local precepting authority.

(5)The information is information, as regards the Authority and the precept concerned, as to—

(a)the matters mentioned in—

(i)paragraph 4 of Part 1 of Schedule 3;

(ii)paragraphs 5 and 6 of that Part as though the words “Greater London Authority” were substituted for the words “billing authority”; and

(b)the estimate mentioned in paragraph 2 of that Part.

(6)Information need not be supplied when a substitute precept is issued to a billing authority if it is not one which would require the billing authority to set a substitute amount or amounts under section 31 of the Act; but if in such a case the billing authority subsequently notifies the precepting authority that it has set or proposes to set an amount or amounts for council tax by reference to the substitute precept, the precepting authority shall subject to paragraphs (7) and (8), supply that information as regards the substitute precept as soon as practicable after that notification is given.

(7)Information need not be supplied as regards the issue of a substitute precept for a financial year insofar as it would be repetitive of information given in respect of the preceding financial year on the occasion of the issue of the earlier precept for the first-mentioned financial year.

(8)Information need not be supplied by a local precepting authority if, by virtue of the proviso to the definition of “relevant precepting authority” in paragraph 4 of Part 3 of Schedule 3, it would not fall to be supplied by the billing authority when it serves a demand notice.

6Supply of information by levying bodies#

(1)In order that a billing authority may fulfil its obligations under regulation 3, every appropriate levying body shall—

(a)when it first issues to a county council a levy for a year, supply the billing authorities to which that county council has power to issue a precept and in whose areas the body carries out functions, the information specified in paragraph (6);

(b)when it first issues to a billing authority a levy for a year, supply to that authority the information specified in paragraph (6).

(2)In order that a billing authority may fulfil its obligations under regulation 3, an appropriate levying body shall, after it has first issued a levy to a county council for a year, supply any billing authority to which paragraph (1) does not apply, but which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (6).

(3)In order that a billing authority may fulfil the obligations under regulation 3, subject to paragraph (6), an appropriate levying body shall, after it has issued a substitute levy for a year, supply any billing authority which notifies the body that it has set or proposes to set an amount or amounts of council tax by reference to the levy, with the information specified in paragraph (6).

(4)The circumstances in which an amount of council tax is to be treated as set by reference to a levy for the purposes of paragraphs (2) and (3) include the setting of the amount by reference to an amount included in a precept, where the amount is attributable to a levy.

(5)Information shall be supplied under paragraph (2) or (3) as soon as is reasonably practicable after the notification is given.

(6)The information is a statement by the levying body as regards the levy concerned, as to—

(a)the estimate, made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant precepting authority, of the aggregate of its gross expenditure for the relevant year for the services administered by it;

(b)the estimate, made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant precepting authority, of the aggregate of its gross expenditure for the preceding year for the services administered by it;

(c)the amount of the levy for the relevant year;

(d)the amount of the levy, if any, for the preceding year;

(e)the reasons, in the opinion of the levying body for the difference, if any, between the amounts—

(i)stated in accordance with paragraphs (a) and (b); and

(ii)stated in accordance with paragraphs (c) and (d).

(7)Information need not be supplied as regards a substitute levy for a financial year insofar as it would be repetitive of information given in respect of the preceding financial year on the occasion of the issue of the earlier levy for the first-mentioned financial year.

Schedule 1 · Matters to be contained in council tax demand notices

(1)

(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—(a) the billing authority, or(b) 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.

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

(3)The date the notice is issued.

(4)The period to which the notice relates.

(5)The address of the dwelling.

(6)The applicable band.

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

(8)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).

(9)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).

(10)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.

(11)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.

(12)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.

(13)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.

(14)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).

(15)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.

(16)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).

(17)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.

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

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

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

(21)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.

(22)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.

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

(24)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.

Schedule 2 · Matters to be contained in rate demand notices

Part 1

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

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

(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.

(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.

(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.

(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.

(7)Explanatory notes either in the following terms or substantially similar terms—

Part 2 · Modification of Part 1 in Relation to Rural Settlement Authorities

Part 2A · Modification of Part 1 in Relation to BRS Authorities

(1)In relation to BRS authorities, Part 1 shall have effect as if—

(a)after paragraph 2 there were inserted—“2A For each BRS (if any) comprised in the total amount demanded under the notice, the matters mentioned in paragraphs 2B to 2E.2B A statement of the address and description of each relevant hereditament in relation to which the ratepayer is liable to BRS.2C A statement of the amount of the multiplier for the BRS for the relevant year which, in accordance with section 5 of, and Schedule 1 to, the BRS Act (Information to be included in a prospectus for a BRS), is set out in the final prospectus published by the levying authority which has imposed the BRS on the ratepayer concerned (“relevant levying authority”).2D A statement of the amount of the total amount demanded under the notice in respect of the relevant year which is payable by way of BRS for each relevant hereditament in relation to which the ratepayer is liable to BRS.2E A statement of the manner in which the amount mentioned in paragraph 2D has—a been calculated pursuant to section 13 of the BRS Act (chargeable amount); orb where the relevant levying authority has set rules under section 15 of the BRS Act (BRS relief), been determined in accordance with those rules.”

(b)in the Explanatory Notes set in out in paragraph 3, after the note headed “Non-Domestic Rates” and before the note headed “Rateable Value” there were inserted the following—“Business Rate SupplementsThe Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of £50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS.These/this business rate supplement/s is/are being levied by [insert name of levying authority] in relation to [insert name of project/s to which BRS relates] project/s. Further information may be found in the BRS project prospectus, [title of final prospectus].”

Part 3 · Special authorities

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

(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.

(3)Explanatory notes either in the following terms or substantially similar terms—

Part 3A · Modification of Part 3 in Relation to BRS

(1)In relation to the Common Council where the relevant year is a year in which the Common Council is a BRS authority, Part 3 shall have effect as if—

Schedule 3 · Information to be supplied with notices

Part 1 · Information to be Supplied with Council Tax Demand Notices

(1)A statement, for both the relevant year and the previous financial year of the estimate made by—

(a)the billing authority;

(b)each relevant precepting authority except the Greater London Authority; and

(c)each relevant levying body,

of its gross expenditure, expressed as an aggregate amount for all classes of services administered by it.

(2)In relation to a London billing authority, the estimate for the relevant year and the previous financial year, made by the Greater London Authority (“the Authority”) of the aggregate gross expenditure of each constituent body for services administered by that body.

(3)A statement, for both the relevant year and the previous financial year of the amount calculated by—

(a)the billing authority; and

(b)each relevant precepting authority except the Greater London Authority

as the amount of its budget requirement.

(4)In relation to a London billing authority, the amount calculated under section 85(8) (consolidated budget requirements of the Greater London Authority) of the 1999 Act for both the relevant year and the preceding year.

(5)A statement of the reasons, in the opinion of the billing authority, for the difference, if any, between the amounts stated in accordance with paragraphs 1 and 3 or 2 and 4 for the relevant year and the previous financial year.

(6)A statement of the effect, in the opinion of the billing authority, of—

(a)its budget requirement; and

(b)its estimate of its aggregate gross expenditure for services administered by the authority,

upon the level of council tax set for the relevant year.

(7)A statement of the effect, in the opinion of each relevant precepting authority of its—

(a)budget requirement;

(b)estimate of its aggregate gross expenditure for services administered by it

upon the level of its precept issued for the relevant year.

(8)Where an amount is being recovered under the notice concerned in respect of a penalty but the person to whom the notice is issued has not previously been informed of the ground on which the penalty is imposed, a statement of that ground.

Part 2 · Information to be supplied with Rate Demand Notices

(1)The information mentioned in paragraphs 1 to 5 of Part 1.

Part 3 · Interpretation, etc

(1)For the purposes of paragraphs 1 and 2 of Part 1, the gross expenditure of an authority or body in respect of a service for a year is the sum of all items of the authority charged to a revenue account for the year attributable to that service, but does not include allowances for contingencies or contributions to financial reserves.

(2)The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraphs 1 and 2 of Part 1 are—

(a)as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the Act;

(b)as regards a relevant major precepting authority, estimates made for the purposes of the calculations required by section 43 of the Act or section 85 of the 1999 Act;

(c)as regards a relevant local precepting authority, estimates made for the purposes of the calculations required by section 50 of the Act; and

(d)as regards a relevant levying body, estimates made for the purpose of calculating the amount of any levy issued to the billing authority or (as the case may be) to a county council which, as regards the billing authority, is a relevant major precepting authority.

(3)For the purposes of paragraphs 3 and 4 of Part 1, references to an authority’s budget requirement are references to the amount calculated by the authority under section 32(4) of the Act or, as the case may be, section 43(4) or section 50(4) of the Act or section 85 of the 1999 Act.

(4)In this Schedule—• “the 1999 Act” means the Greater London Authority Act 1999;• “constituent body” has the same meaning as in section 85(3) of the 1999 Act;• “London billing authority” means the council of a London borough and the Common Council;• “relevant levying body” means an appropriate levying body which—(a) has issued a levy to the billing authority for the relevant year which was taken into account when the authority made the calculations required by section 32 of the Act; or(b) has issued a levy to a county council for the relevant year, which was taken into account when the council made the calculations required by section 43 of the Act; and• “relevant precepting authority” means a precepting authority which has issued a precept to the billing authority for the relevant year; and “relevant local precepting authority” and “relevant major precepting authority” shall be construed accordingly; except that in paragraphs 1, 3 and 7 of Part 1, “relevant precepting authority” does not include—(a) where the amount of the precept in question does not exceed £100,000, ^note... the sub-treasurer of the Inner Temple or the under-treasurer of the Middle Temple,(aa) a parish council unless— ((i)) the amount of the precept in question is £140,000 or more, and((ii)) any part of the dwelling to which the notice relates is within the area of the parish council,(c) the chairman of a parish meeting or charter trustees.

Contains public sector information licensed under the Open Government Licence v3.0.

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

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

1Citation, commencement and interpretation#

2Application of Regulations#

3Content of demand notices, etc#

4Invalid notices#

5Supply of information by precepting authorities#

6Supply of information by levying bodies#

Schedule 1 · Matters to be contained in council tax demand notices

Schedule 2 · Matters to be contained in rate demand notices

Part 1

Part 2 · Modification of Part 1 in Relation to Rural Settlement Authorities

Part 2A · Modification of Part 1 in Relation to BRS Authorities

Part 3 · Special authorities

Part 3A · Modification of Part 3 in Relation to BRS

Schedule 3 · Information to be supplied with notices

Part 1 · Information to be Supplied with Council Tax Demand Notices

Part 2 · Information to be supplied with Rate Demand Notices

Part 3 · Interpretation, etc

Connections

Defined terms · 25

History · 9 versions

1Citation, commencement and interpretation#

2Application of Regulations#

3Content of demand notices, etc#

4Invalid notices#

5Supply of information by precepting authorities#

6Supply of information by levying bodies#

Schedule 1 · Matters to be contained in council tax demand notices

Schedule 2 · Matters to be contained in rate demand notices

Part 1

Part 2 · Modification of Part 1 in Relation to Rural Settlement Authorities

Part 2A · Modification of Part 1 in Relation to BRS Authorities

Part 3 · Special authorities

Part 3A · Modification of Part 3 in Relation to BRS

Schedule 3 · Information to be supplied with notices

Part 1 · Information to be Supplied with Council Tax Demand Notices

Part 2 · Information to be supplied with Rate Demand Notices

Part 3 · Interpretation, etc

Key facts