Regulation 2 Amendment of the Council Tax (Demand Notices) (England) Regulations 2011

(1)

The Council Tax (Demand Notices) (England) Regulations 2011^f1 are amended as follows.

(2)

In Schedule 1 after paragraph 20 insert—

“Additional information in respect of 1st April 2022 and applicable bands A to D

20A.

(1)
This paragraph applies to a notice in respect of—
(a)
1st April 2022 (whether or not the notice also relates to any other day); and

(b)
a dwelling for which the applicable band is A, B, C or D^f2.

(2)
Where this paragraph applies the following statement—

“The Government is providing a £150 one-off Energy Bills Rebate for most households in council tax bands A-D”.”.

Annotations

Footnotes

f1: S.I. 2011/3038, amended by S.I. 2012/3087, 2016/188, 2017/13 and 2020/21.
f2: Section 5 of the Local Government Finance Act 1992 (“the 1992 Act”) requires each dwelling situated in the area of a billing authority in England to be listed in the authority’s valuation list as falling in one of eight valuation bands (A – H). Section 23(2) of the 1992 Act provides that the valuation list must show the valuation band applicable to each dwelling.