# The Council Tax (Demand Notices) (England) Regulations 2010, Paragraph 24: Explanatory notes

Extent: E+W

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).

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Source: https://www.legislation.gov.uk/uksi/2010/2990/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2010/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.