Citation, commencement, application and interpretation

1. —(1) These Regulations may be cited as the Council Tax (Demand Notices) (England) (Amendment) Regulations 2012 and shall come into force on 31st January 2013.

(2) These Regulations apply in relation to a notice which—

(a) relates to a year beginning on or after 1st April 2013, and

(b) is served by an English billing authority or such an authority’s authorised person.

(3) In these Regulations “authorised person”, in relation to a billing authority, means a person authorised in accordance with the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996( 2 ) to exercise functions on the authority’s behalf in relation to the administration of council tax.

Amendment of Regulations

2. —(1)The Council Tax (Demand Notices) (England) Regulations 2011( 3 ) are amended in accordance with paragraphs (2) to (5) below.

(2) In paragraph 18 of Schedule 1 (discounts and reductions)—

(a) in the heading, for “Discounts and reductions” substitute “Discounts, reductions and premiums”;

(b) at the end of sub-paragraph (e) omit “or”;

(c) in sub-paragraph (f) for “section 13A of the Act (billing authority’s power to reduce amount of tax payable).” substitute “section 13A(1)(a) of the Act (reductions by billing authority),”;

(d) after sub-paragraph (f) insert—

“ (g) a reduction made under section 13A(1)(c) of the Act, or

(h) a determination made under section 11B(1) of the Act (higher amount for long-term empty dwellings: England). ”

(3) In paragraph 19 of Schedule 1 for “paragraph 18(a), (e) or (f)” substitute “paragraph 18(a), (e) or (g)”.

(4) After paragraph 19 insert—

“ 19A. Where paragraph 18(f) applies—

(a) the reasons for the reduction and its amount;

(b) a statement—

(i) informing the person affected of the duty imposed by paragraph 115(1) of the scheme prescribed by the Schedule to the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012 ( 4 ) or contained in the authority’s scheme by virtue of paragraph 9(1) of Schedule 8 to the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012 ( 5 ) , as the case may be;

(ii) explaining the possible consequences (including prosecution) of failing to comply with that duty; and

(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. ”

(5) In paragraph 27 of Schedule 1 (explanatory notes)—

(a) In sub-paragraph (b)(iv) before “a person may be entitled to council tax benefit” insert “until 31 March 2013”;

(b) In sub-paragraph (b)(v) for “section 13A of the Act (billing authority’s power to reduce amount of tax payable)” substitute “section 13A(1)(a) or section 13A(1)(c) of the Act (reductions by billing authority)”;

(c) After sub-paragraph (c) insert—

“ (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 ( 6 ) 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. ”