The Council Tax (Demand Notices) (England) Regulations 2011

• (iii) setting out the circumstances a change in which might affect entitlement to the reduction or its amount.

19B

Where paragraph 18(h) applies—

• (a) the reasons for the premium and its amount;

• (b) a statement that if at any time before the end of the following year the person to whom the notice is issued has reason to believe that the amount of council tax payable—

• (i) is not subject to a premium, or

• (ii) is subject to a premium of a smaller or larger amount,

the person must notify the billing authority of this belief within a period of 21 days beginning on the day on which he first had that belief; and

• (c) a statement that if the person fails without reasonable excuse to comply with sub-paragraph (b) the authority may impose on him the penalty which is specified in paragraph 1(2) of Schedule 3 to the Act.

7A

• (1) This paragraph applies instead of paragraph 7—

• (a) in relation to a year beginning in the relevant period;

• (b) where the billing authority is an adult social care authority; and

• (c) where the amount set by the authority under section 30 of the Act includes an amount attributable to the adult social care precept in the relevant year or in any prior year.

• (2) The notice must contain the matters specified in sub-paragraphs (3) and (4).

• (3) The amount set by the authority under section 30 of the Act less any amount which is attributable to the adult social care precept in the relevant year and in any prior year.

• (4) The amount attributable to the adult social care precept.

• (5) The amount referred to in sub-paragraph (4) must represent the aggregate of—

• (a) the amount attributable to the adult social care precept in the relevant year; and

• (b) the amount attributable to the adult social care precept in any prior year.

8A

• (1) This paragraph applies instead of paragraph 8—

• (a) in relation to a year beginning in the relevant period;

• (b) where a major precepting authority which is an adult social care authority issues a precept to the billing authority under section 40 of the Act; and

• (c) where an amount stated by the major precepting authority 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.

• (2) The notice must contain the matters specified in sub-paragraphs (3) and (4).

• (3) The amount of the precept issued by the major precepting authority under section 40(2)(a) of the Act less any amount which is attributable to the adult social care precept in the relevant year and in any prior year.

• (4) The amount attributable to the adult social care precept.

• (5) The amount referred to in sub-paragraph (4) must represent the aggregate of—

• (a) the amount attributable to the adult social care precept in the relevant year; and

• (b) the amount attributable to the adult social care precept in any prior year.

Adult social care funding

12A

• (1) This paragraph applies in relation to a year beginning in the relevant period.

• (2) In a case to which paragraph 7A applies the following statement, with the inclusion, where indicated, of the name of the billing authority serving the notice—

• “The council tax attributable to [name of billing authority] includes a precept to fund adult social care.”

• (3) In a case to which paragraph 8A applies the following statement, with the inclusion, where indicated, of the name of the major precepting authority in question—

• “The council tax attributable to [name of major precepting authority] includes a precept to fund adult social care.

Comparisons with the preceding year

17A

• (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 an adult social care authority; and

• (c) to the extent that paragraph 13 applies to the amount in paragraph 7.

• (2) Where the notice specifies an amount under paragraph 7A(3), the percentage change between—

• (a) the amount set by the authority under section 30 of the Act for the preceding year, and

• (b) the amount set by the authority under section 30 of the Act for the relevant year less the amount attributable to the adult social care precept in the amount set by the authority under section 30 of the Act in the relevant year,

• (c) the amount referred to in sub-paragraph (2)(b) must not include an amount set by the authority under section 30 of the Act 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 7A(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 amount set by the authority under section 30 of the Act in the preceding year; and

• (ii) the amount set by the authority under section 30 of the Act in 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.

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.

Discounts, reductions and premiums

Penalties

Amount to be paid under the notice

Contact details

Explanatory notes

Statement concerning adult social care funding

7

In relation to the year beginning in 2016, the following statement—

• The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

• The offer is the option of an adult social care authority being able to charge a “precept” of up to 2% on its council tax for the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” in relation to each financial year up to and including the financial year 2019-20.

• In relation to the financial year beginning in 2016 the Secretary of State has determined (and the House of Commons has approved) a referendum principle of 4% (comprising 2% for expenditure on adult social care and 2% for other expenditure), for adult social care authorities. These authorities may therefore set council tax up to this percentage in 2016 without holding a referendum.

8

In relation to the years beginning in 2017, 2018 and 2019, the following statement—

• The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

• The offer is the option of an adult social care authority being able to charge an additional “precept” on its council tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this “precept” at an appropriate level in each financial year up to and including the financial year 2019-20.

9

In relation to the years beginning in 2020, 2021, 2022, 2023 and 2024, the following statement—

• The Secretary of State made an offer to adult social care authorities. (“Adult social care authorities” are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)

• The offer was the option of an adult social care authority being able to charge an additional “precept” on its council tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016-17. It was originally made in respect of the financial years up to and including 2019-20. If the Secretary of State chooses to renew this offer in respect of a particular financial year, this is subject to the approval of the House of Commons.

Additional information in respect of 1st April 2022 and applicable bands A to D

20A

• (1) This paragraph applies to a notice in respect of—

• (a) 1st April 2022 (whether or not the notice also relates to any other day); and

• (b) a dwelling for which the applicable band is A, B, C or D.

• (2) Where this paragraph applies the following statement—

• “The Government is providing a £150 one-off Energy Bills Rebate for most households in council tax bands A-D”.

Penalties

Amount to be paid under the notice

Contact details

Explanatory notes