{
  "url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/regulation-8",
  "json_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/regulation-8.json",
  "legislation": "uksi/2011/3038",
  "legislation_title": "The Council Tax (Demand Notices) (England) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Supply of information by precepting authorities",
  "text": "(1) When a relevant precepting authority issues a precept to a billing authority for a year—\n(a) it must supply the information in paragraph (2) to the billing authority; and\n(b) if it is a major precepting authority, it must also supply the information in paragraph (3).\n(2) The information mentioned in paragraph (1)(a) is—\n(a) the authority’s gross expenditure for—\n(i) the year, and\n(ii) the year before that year;\n(b) the authority’s council tax requirement for—\n(i) the year, and\n(ii) the year before that year;\n(c) the authority’s reasons for any difference between—\n(i) the amounts mentioned in sub-paragraphs (a)(i) and (b)(i), and\n(ii) the amounts mentioned in sub-paragraphs (a)(ii) and (b)(ii); and\n(d) the authority’s opinion as mentioned in paragraph 6 of Schedule 2.\n(3) The information mentioned in paragraph (1)(b) is—\n(a) the amount (if any) taken into account under section 42A(6)(b) (calculation of council tax requirement by authorities in England) of the Act for any levy, and\n(b) the name of each levying body which has issued a levy to the authority for the year.\n(3A) When a relevant precepting authority which is an adult social care authority issues a precept to a billing authority for a year beginning in the relevant period—\n(a) it must supply the information specified in paragraph (3B) to the billing authority; and\n(b) if an amount stated under section 40(2)(a) of the Act includes an amount attributable to the adult social care precept in the relevant year or in any prior year, it must also supply the information specified in paragraph (3C).\n(3B) The information mentioned in paragraph (3A)(a) is a statement as to whether or not an amount stated under section 40(2)(a) of the Act includes an amount for the adult social care precept.\n(3C) The information mentioned in paragraph (3A)(b) is, in relation to each category of dwellings in the billing authority’s area—\n(a) the amount of the precept issued under section 40 of the Act which is attributable to the adult social care precept in the relevant year and in any prior year;\n(b) the amount referred to in sub-paragraph (a) less any amount attributable to the adult social care precept in any prior year;\n(c) the percentage change between—\n(i) the precept issued under section 40(2)(a) of the Act for the preceding year; and\n(ii) the precept issued under section 40(2)(a) of the Act for the relevant year,\nexpressed to one decimal place;\n(d) the number of percentage points of the percentage change at sub-paragraph (c) which are attributable to the amount calculated in accordance with sub-paragraph (b), expressed to one decimal place; and\n(e) the number of percentage points of the percentage change at sub-paragraph (c) which are not attributable to the amount referred to in sub-paragraph (b), expressed to one decimal place.\n(4) Paragraph (5) applies if a relevant local precepting authority issues a substitute precept to a billing authority.\n(5) Paragraph (1) does not apply to the precepting authority, but if the billing authority makes substitute calculations under section 36A of the Act (substitute calculations:England) the billing authority may notify the precepting authority that it must supply the information mentioned in paragraph (2) to the billing authority.\n(6) Where a relevant precepting authority—\n(a) issues a substitute precept to a billing authority, or\n(b) is notified by a billing authority under paragraph (5),\nthe authority is not required to supply to the billing authority any information which it has already supplied to that authority.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 8(3A)-(3C) inserted (20.2.2016) by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2016 (S.I. 2016/188), regs. 1, 2(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 8(3A) substituted (6.2.2025) by The Council Tax (Demand Notices and Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2025 (S.I. 2025/8), regs. 1(1), 2(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 8(3A)(b) inserted (10.2.2017) by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017 (S.I. 2017/13), regs. 1, 2(3)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 8(3C) substituted (10.2.2017) by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2017 (S.I. 2017/13), regs. 1, 2(3)(b)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 31.1.2012, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 36A was inserted into the Act by paragraph 15 of Schedule 7 to the Localism Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/3038/regulation/8",
    "retrieved_at": "2026-10-29T01:46:52.577133+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."
}