Prescribed Information (Council Tax Context)
Summary
Prescribed information in the council tax context refers to the specific details that billing authorities must include in council tax demands, liability order applications, and other statutory notices under the Council Tax (Administration and Enforcement) Regulations 1992 (SI 1992/613). This is entirely different from the 'prescribed information' in tenancy deposit law (Housing Act 2004). In council tax, prescribed information includes the amount charged, the band, applicable discounts, appeal rights, and payment methods. Failure to include mandatory information can render a demand or liability order defective.
What Must Be Included
SI 1992/613 Regulation 3 requires council tax demands to contain: the chargeable amount, the council tax band, any discounts or exemptions applied, the billing authority's name and contact details, details of how to pay, and information about the right to dispute under LGFA 1992 s.16. Liability order summonses must include the amount owed, the period, and the court date. Missing or incorrect prescribed information may be grounds for challenging the demand or the liability order.
Do Not Confuse with Deposit Prescribed Information
The term 'prescribed information' appears in both council tax law and tenancy deposit law (Housing Act 2004 s.213). They are completely different concepts. Deposit prescribed information relates to the details landlords must give tenants about deposit protection schemes. Council tax prescribed information relates to billing notices. Searching for 'prescribed information' will return results from both areas — ensure you are looking at the correct context.
Sources
- Council Tax (Administration and Enforcement) Regulations 1992, SI 1992/613
Frequently Asked Questions
- Can I challenge a council tax bill because it is missing prescribed information?
- Potentially. If the demand is missing material information required by SI 1992/613 — such as the appeal rights or the breakdown of the charge — this may be grounds for challenge. In practice, most modern council tax bills contain all required information. The more common challenge point is the liability order summons.
- Does prescribed information apply to council tax enforcement letters?
- Enforcement notices and summonses have specific requirements under SI 1992/613. A liability order summons must correctly state the amount, the period, and the court date. If it does not, the order may be challenged. Informal 'reminder' letters do not have prescribed information requirements.
Related
- Liability Order — Council Tax Enforcement Explained
- Billing Authority — Who Sends Your Council Tax Bill
- local-government-finance-act-1992
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