Paragraph 24 Explanatory notesI1

England and Wales

Explanatory notes, which must include—

(a)

a general indication of the principles relevant to the compilation of the billing authority’s valuation list;

(b)

a general indication of the circumstances in which—

(i)

a dwelling may be an exempt dwelling for the purposes of Part 1 of the Act (council tax: England and Wales),

(ii)

an amount may be subject to a discount under section 11 (discounts) or under a determination made under section 11A (discounts: special provision for England) of the Act,

(iii)

a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992,

(iv)

a person may be entitled to council tax benefit,

(v)

a person may be eligible for a reduction under section 13A of the Act (billing authority’s power to reduce amount of tax payable);

(c)

a statement of the procedures to be followed—

(i)

by a person who wishes to dispute any matter shown in the billing authority’s valuation list in relation to the dwelling, or

(ii)

by a person aggrieved as mentioned in section 16(1) of the Act (appeals: general).

Annotations

Commencement

I1: Sch. 1 para. 24 in force at 14.1.2011, see reg. 1(1)