{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2012/note",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2012/note.json",
  "legislation": "uksi/2012/672",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 by introducing a new regulation 21A and 21B into those Regulations. The amendment is consequential on the introduction, under the Localism Act 2011, of council tax referendums in England.\nWhere a local authority sets an excessive relevant basic amount of council tax for a financial year a referendum must be held. If the excessive amount is not approved in a referendum, or if no referendum is held or a referendum is held to be void, a substitute non-excessive amount takes effect. Regulation 21A makes provision in these circumstances.\nWhere the billing authority has already issued a demand notice to a liable person, it may issue a new notice to that person and must do so if the person so requires (regulation 21A(1), (3) and (4)).\nIf a new notice is not issued, the existing demand notice continues to have effect but no enforcement action may be taken in respect of the difference between the excessive amount and the substituted amount (regulation 21A(2)).\nWhere an authority’s excessive relevant basic amount of council tax is not approved in a referendum, its substitute calculations have effect. However, an election court may subsequently overturn the result on the basis that it is not in accordance with the votes cast. Regulation 21B makes provision for these circumstances. Any demand notices originally issued for the excessive amount will continue to have effect, and will have effect as if they include the difference between the excessive amount and the substituted amount (regulation 21B(2)).\nWhere revised demand notices (based upon the authority’s substitute calculations) have been issued before the election court makes a decision, the billing authority must issue a revised notice as soon as practicable after the day on which the election court allows the referendum petition (regulation 21B(3)).\nA full impact assessment has not been produced for these Regulations as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/672/note",
    "retrieved_at": "2026-10-29T01:38:22.796679+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}