# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 17B


(1) This paragraph applies instead of paragraph 13—
(a) in relation to a year beginning in the relevant period;
(b) where the billing authority is not an adult social care authority; and
(c) to the extent that paragraph 13 applies to the precept in paragraph 8.
(2) Where the notice specifies an amount under paragraph 8A(3), the percentage change between—
(a) the precept issued under section 40(2)(a) of the Act for the preceding year, and
(b) the precept for the relevant year less the amount attributable to the adult social care precept in the precept issued by the authority under section 40(2)(a) of the Act for the relevant year of the major precepting authority,
(c) the amount referred to in sub-paragraph (2)(b) must not include any amount in the precept issued by the authority under section 40(2)(a) of the Act which is attributable to the adult social care precept in any prior year,
expressed to one decimal place.
(3) Where the notice specifies an amount under paragraph 8A(4), both—
(a) the percentage change calculated in accordance with sub-paragraph (2); and
(b) the number of percentage points which the amount attributable to the adult social care precept in the relevant year represents as part of the percentage change between—
(i) the precept issued by the authority under section 40(2)(a) of the Act for the preceding year; and
(ii) the precept issued by the authority under section 40(2)(a) of the Act for the relevant year,
expressed to one decimal place;
(c) the amount attributable to the adult social care precept referred to in sub-paragraph (3)(b) must not include any amount attributable to the adult social care precept in any prior year.

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/17B (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-17B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.