COUNCIL TAX, ENGLAND Citation, commencement and extent 1 1 These Regulations may be cited as the Council Tax (Demand Notices and Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2025 and come into force on 6th February 2025. 2 These Regulations extend to England and Wales. Amendment of the Council Tax (Demand Notices) (England) Regulations 2011 2 1 The Council Tax (Demand Notices) (England) Regulations 2011 are amended as follows. 2 In regulation 2 (interpretation)— a in paragraph (1)— i after the definition of “relevant local precepting authority” insert— “ relevant period ” means the period beginning with 1st April 2016 and ending with 31st March 2025; ; ii omit the definition of “subsequent year”; b in paragraph (3) for “the year beginning in 2016 or in relation to any subsequent year” substitute “a year beginning in the relevant period” ; c in paragraph (4) for “the year beginning in 2016 or in any subsequent year” substitute “a year beginning in the relevant period” . 3 In regulation 8(3A) (supply of information by precepting authorities) for “the year beginning in 2016 or for any subsequent year” substitute “a year beginning in the relevant period” . 4 In Schedule 1 (matters to be contained in demand notices)— a in paragraphs 7A(1)(a), 8A(1)(a), 12A(1), 17A(1)(a) and 17B(1)(a) for “the year beginning in 2016 and to any subsequent year” substitute “a year beginning in the relevant period” ; b in paragraph 27(f) for “the year beginning in 2017 and to any subsequent year” substitute “a year beginning in the period beginning with 1st April 2017 and ending with 31st March 2025” . 5 In Schedule 2 (information to be supplied with demand notices), in paragraph 9 for “the year beginning in 2020 and any subsequent year” substitute “the years beginning in 2020, 2021, 2022, 2023 and 2024” . Amendment of the Local Government (Structural Changes) (Finance) Regulations 2008 3 1 The Local Government (Structural Changes) (Finance) Regulations 2008 are amended as follows. 2 In regulation 15B (modification to the Council Tax (Demand Notices) (England) Regulations 2011)— a the existing text becomes paragraph (1); b after “reorganised area” insert “and a notice served in relation to a financial year beginning in the modification period” ; c after paragraph (1) insert— 2 For the purposes of this regulation— “ modification period ” means, where the reorganisation date falls on or after 1st April 2019, the period beginning with the reorganisation date and ending with 31st March 2025; “ notice ” has the same meaning as in regulation 2(1) of the Council Tax (Demand Notices) (England) Regulations 2011. . Amendment of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 4 1 The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 are amended as follows. 2 In regulation 11 (class G)— a in paragraph (1)(a) after “dwelling,” insert “or” ; b in paragraph (3)(a) for “includes” substitute “means” . 3 In regulation 12(1)(a) (class H) after “dwelling,” insert “or” . Signed by authority of the Secretary of State for Housing, Communities and Local Government Jim McMahon Minister of State Ministry of Housing, Communities and Local Government 7th January 2025