{
  "url": "https://openlegislation.uk/council-tax-demand-notices-and-reduction-schemes-england-amendment-regulations-2022/note",
  "json_url": "https://openlegislation.uk/council-tax-demand-notices-and-reduction-schemes-england-amendment-regulations-2022/note.json",
  "legislation": "uksi/2022/127",
  "legislation_title": "The Council Tax (Demand Notices and Reduction Schemes) (England) (Amendment) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/council-tax-demand-notices-and-reduction-schemes-england-amendment-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax (Demand Notices) (England) Regulations 2011 (S.I. 2011/3038) (“the 2011 Regulations”) and the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 (S.I. 2012/2885) (“the 2012 Regulations”).\nThe 2011 Regulations make provision about matters to be contained in, and information to be supplied with, council tax demand notices. Regulation 2 amends the 2011 Regulations to provide that demand notices relating to liability to pay council tax for 1st April 2022 in respect of dwellings in valuation bands A to D must contain prescribed information in relation to the Government’s rebate scheme to provide financial support in respect of energy bills (“the Energy Rebate Scheme 2022”).\nSection 13A of the Local Government Finance Act 1992 (“the 1992 Act”) requires each billing authority in England to make a scheme specifying the reductions which are to apply to amounts of council tax payable by persons, or classes of person, whom the billing authority considers are in financial need. The 2012 Regulations prescribe matters which must be included in such a scheme in addition to those matters which must be included in such a scheme by virtue of paragraph 2 of Schedule 1A to the 1992 Act.\nRegulation 3 amends the 2012 Regulations to provide that billing authorities’ schemes must include provision that any payments made under the Energy Rebate Scheme 2022 are not to be taken into account in determining council tax reductions.\nAn impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen. The impact on the public sector is minimal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/127/note",
    "retrieved_at": "2026-10-28T22:04:11.958560+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."
}