Commentary Part 5: Community Empowerment Chapter 1: Council Tax New section 52ZM: Local precepting authority’s duty to notify appropriate billing authority
175.New section 52ZM requires that where a local precepting authority has set an excessive amount of council tax it must notify its appropriate billing authority that it is required to hold a referendum. The section sets out the calculations which must be included in the notice. The date by which the notification is to be given is to be prescribed by the Secretary of State in regulations.