The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012
The Council Tax (Demand Notices) (England) Regulations 2011 (“the 2011 regulations”) make provision about matters to be contained in, and information to be supplied with, council tax demand notices which relate to a financial year beginning on or after 1st April 2012 and served by an English billing authority. These Regulations amend the 2011 regulations to take into account the introduction of local council tax reduction schemes and local premiums for long term empty dwellings through the Local Government Finance Act 2012. Regulations 2(2) and (3) make consequential amendments to ensure that demand notices refer to reductions and premiums where relevant.