Council Tax information letter 1/2025: Changes to the presentation of the adult social care precept on bills and other updates on council tax
This provides an update on regulations changing how the adult social care precept is presented on bills, clarification on exceptions to the empty and second homes council tax premiums, updates on the Home for Ukraine scheme and Enforcement Conduct Board accreditation.
Applies to England
Documents
Details
This letter provides information on the provisions of The Council Tax (Demand Notices and Prescribed Classes of Dwellings)(England)(Amendment) Regulations 2025 which remove the requirement for billing authorities to include bespoke information on adult social care precept on council tax demand notices from 2025 to 2026. The regulations also include an amendment which will clarify the administrative operations of the exceptions to the empty and second homes council tax premiums which may apply to dwellings marketed for sale or let.
This letter also reminds councils of their discretionary powers in relation to the Homes for Ukraine scheme and provides an update on the Enforcement Conduct Board’s accreditation scheme.