{
  "url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/note",
  "json_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/note.json",
  "legislation": "uksi/2009/3193",
  "legislation_title": "The Council Tax (Demand Notices) (England) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision about matters to be contained in, and information to be supplied with, council tax demand notices (“notices”). They apply in relation to a notice which relates to a financial year beginning on or after 1st April 2010 and which is served by an English billing authority.\nRegulations 1 to 5 define certain terms which are used in the Regulations.\nRegulation 6 and Schedule 1 specify the matters which must be contained in a notice. These include the dwelling to which the notice relates, the valuation band applicable to the dwelling and the amount of council tax payable in respect of the dwelling. A notice must also include comparisons with the preceding year and efficiency information concerning the billing authority and certain major precepting authorities.\nRegulation 7 and Schedule 2 specify information which must be supplied with a notice when it is served. This information includes the gross expenditure and budget requirements of the billing authority and certain precepting authorities for the relevant year and the preceding year. Further efficiency information must also be supplied as well as a statement of the ground on which any penalty has been imposed.\nRegulation 8 applies if as a consequence of a mistake a notice does not contain a matter specified in Schedule 1, but the amount required to be paid under the notice has been appropriately demanded. In these circumstances the requirement to pay the amount is valid, but the billing authority must rectify the mistake as soon as practicable by serving a statement on the person on whom the notice was served.\nRegulations 9 and 10 require precepting authorities and levying bodies to supply information to billing authorities when issuing a precept or a levy. The information is necessary in order that billing authorities are able to meet their obligations under the Regulations.\nIn relation to each financial year, regulation 11 requires the Secretary of State to supply a billing authority with information no later than 31st December before the financial year. Again the information is necessary in order that the billing authority is able to meet its obligations under the Regulations. The information which must be supplied concerns the efficiency information which the billing authority will be required to include in, and supply with, its notices for the financial year. If the information is not supplied by the Secretary of State the relevant requirements of Schedule 1 and 2 do not apply to the billing authority.\nA full impact assessment has not been produced for this instrument 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/2009/3193/note",
    "retrieved_at": "2026-10-29T02:59:38.379248+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."
}