# The Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1991, Note: Explanatory note


(This note is not part of the Regulations)
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 with such notices. The Regulations have effect in relation to demand notices issued with respect to financial years beginning on or after 1st April 1991.
The forms of community charge demand notice set out in these Regulations and the instructions that are given to charging authorities as to their completion and as to the information that is to be supplied with them differ from those prescribed in the Community Charges and Non-Domestic Rating (Demand Notices) (England) Regulations 1990 (S.I. 1990/156).
The principal differences relate to the prescribed form of the community charge demand notice. Firstly, where sums required to be raised from community charges and other sources are used, in part, to meet the requirements of a county council, the charging authority is required to show in the demand notice, as a percentage of those sums, the percentage required by the county council. Secondly, the charging authority is now required to show in the notice how the amount of the community charge for the area to which the notice relates differs from a charge based on the Government’s view of the amounts that it would be appropriate for the authorities in that area to spend to provide broadly a standard level of service. Thirdly, the explanatory notes which form part of the demand notice are now common to each of the prescribed forms A to D. Fourthly, where a charging authority serves on a chargepayer a community charge demand notice after the end of the year to which the notice relates and at the same time serves on that chargepayer a community charge demand notice for another year which has not then ended it is required to use a modified version of the prescribed form of the notice for the year that has ended.
The other main difference is that a charging authority is no longer required to send with a community charge demand notice or a rate demand notice for a year that has ended the information that would otherwise have to be sent.
In other respects the Regulations reproduce, with minor drafting amendments and the omission of provisions that are relevant only to the financial year ending 31st March 1991, the 1990 Regulations. Those Regulations continue to have effect in relation to demand notices issued with respect to the financial year ending 31st March 1991.

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Source: https://www.legislation.gov.uk/uksi/1991/148/note (the official version)
Page: https://openlegislation.uk/community-charges-and-non-domestic-rating-demand-notices-england-regulations-1991/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.