{
  "url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2010/schedule-1/paragraph-24",
  "json_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2010/schedule-1/paragraph-24.json",
  "legislation": "uksi/2010/2990",
  "legislation_title": "The Council Tax (Demand Notices) (England) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2010",
  "path": "schedule/1/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": "Explanatory notes",
  "text": "Explanatory notes, which must include—\n(a) a general indication of the principles relevant to the compilation of the billing authority’s valuation list;\n(b) a general indication of the circumstances in which—\n(i) a dwelling may be an exempt dwelling for the purposes of Part 1 of the Act (council tax: England and Wales),\n(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,\n(iii) a person may be an eligible person for the purposes of the Council Tax (Reductions for Disabilities) Regulations 1992,\n(iv) a person may be entitled to council tax benefit,\n(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);\n(c) a statement of the procedures to be followed—\n(i) by a person who wishes to dispute any matter shown in the billing authority’s valuation list in relation to the dwelling, or\n(ii) by a person aggrieved as mentioned in section 16(1) of the Act (appeals: general).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 24 in force at 14.1.2011, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2990/schedule/1/paragraph/24",
    "retrieved_at": "2026-10-29T02:22:29.735833+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."
}