# The Council Tax (Demand Notices) (England) Regulations 2011, Paragraph 27: 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) until 31 March 2013 a person may be entitled to council tax benefit,
(v) a person may be eligible for a reduction under section 13A(1)(a) or section 13A(1)(c) of the Act (reductions by billing authority);
(vi) a person may be eligible for a reduction under the Council Tax (Reductions for Annexes) (England) Regulations 2013;
(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);
(d) a statement of the procedure by which a person may request to pay their council tax in 12 monthly instalments under regulation 21(1A) of the Administration Regulations and the date by which the request must be received if 12 monthly instalments are to be paid in the relevant year;
(e) where a billing authority has published the information specified in Part 2 of Schedule 2 on a website—
(i) a statement to that effect giving the address of that website and the place on the website where the information may be accessed, and
(ii) a statement informing the person to whom the notice is issued of their right to request in writing a hard copy of that information to be sent to them free of charge;
(f) in relation to a year beginning in the period beginning with 1st April 2017 and ending with 31st March 2025, the following statement—
“For adult social care authorities, council tax demand notices show two percentage changes: one for the part of the overall change attributable to the adult social care precept, and one for the part attributable to general expenditure.”

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Source: https://www.legislation.gov.uk/uksi/2011/3038/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2011/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.