Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch.2, Pt.I applied by Council Tax (Demand Notices) 1996 reg.3(4)
Sch. 2 Pt. 1 modified by Council Tax (Reduction Scheme) and (Demand Notices Transitional Provisions) 2000 reg. 8(2)(a)
Sch. 2 Pt. 1 modified by Council Tax (Reduction Scheme) and (Demand Notices Transitional Provisions) 2000 reg. 8(2)(b)
Sch.2, Pt.I modified by Council Tax (Demand Notices) (Transitional Provisions) 1999 reg.2(3)
Sch.2, Pt.I mod. by Council Tax (Demand Notices) (Transitional Provisions) 1997 reg.2(3)
Sch.2, Pt.I mod. by Council Tax (Demand Notices) (Transitional Provisions) 1998 art.2(3)
Sch. 2 para. 15(ca) inserted by Council Tax (Demand Notices) 2017 reg. 2(4)
Sch. 2 para. 15(b)(ii) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(a)
Sch. 2 para. 15(b)(iii) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(b)
Sch. 2 para. 15(c) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(c)
Sch. 2 para. 15(c)(i) words substituted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(d)
Sch. 2 para. 15(c)(ii) words omitted by Council Tax (Discounts, Disregards and Exemptions) 2026 Sch. 4 para. 5(3)(e)

For the purposes of paragraphs 1 and 11 of Part I the gross expenditure of an authority in respect of a service for a year is the sum of all items of the authority charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.