Explanatory note

These Regulations provide for the form and contents of community charge demand notices, and for the contents of rate demand notices, which are issued by charging authorities in England (other than the Common Council of the City of London), and for the information to be supplied when such notices are served by them.

The forms of community charge demand notice, as prescribed under the Regulations, require a notice to set out how the amount payable under it is arrived at; to provide particulars as to how the call of the charging authority on its collection fund, and the precepts of the precepting authorities concerned, compare with the standard spending assessments calculated by the Secretary of State for the purposes of grant distribution under the Revenue Support Grant Distribution Report (England); and to contain relevant explanatory material (Schedule 1). The further information to accompany such notices will (amongst other matters) give a more detailed breakdown of the expenditure and financial affairs of the charging authority, of precepting authorities and of certain levying bodies (the Broads Authority, the National Rivers Authority and passenger transport authorities) (Schedule 3). For years after 1990/91 the further information will also include a general explanation as to the reasons for any difference between the amounts of the precepts, levies and the call of the charging authority on its collection fund for the year in question on the one hand, and those amounts for the preceding year on the other.

Under the Regulations a rate demand notice will contain particulars as to the hereditaments to which it relates (including their rateable values), a statement of the rating multiplier for the year, and particulars as to how the bill is affected by relevant rate reliefs, together with explanatory notes (Schedule 2). It will also be accompanied by certain of the further information (as mentioned above) which will accompany community charge demand notices (Schedule 3, Part II).

Where a community charge demand notice or rate demand notice is invalid because, due to a mistake, it is not in the requisite form or fails to contain the requisite matters, demands for payment under it will remain effective provided the payments were properly calculated (regulation 3). In such cases, the charging authority must take appropriate steps to rectify the error by reissuing the notice in the correct form to the chargeable person or (as the case may be) by giving the ratepayer a correct statement of the relevant matters.

In order to enable a charging authority to include the matters mentioned above in its demand notices, or to supply the further information mentioned above when it serves the notices, the Regulations require the Secretary of State and the precepting authorities and levying bodies concerned to supply the charging authority with appropriate information (regulations 4 to 6). In this connection, regulation 7 makes appropriate transitional provision for the first year (the year 1990/91).