12Form of levy notice

12 Form of levy notice

12 Form of levy notice

(1) For the purposes of section 78 of the Act, a levy notice—

(a) may (but is not required to) specify the fixed and ad valorem components of the levy separately, and

(b) must specify any applicable pensioner discount that is deducted from the amount of the levy that would otherwise be payable.

(2) If the levy notice is combined with a rates and charges notice under the Local Government Act 1993, the notice must include a list of all the amounts payable under the notice that—

(a) shows all rates or charges items before any levy items, and

(b) shows a combined total amount that is payable for rates or charges, and the levy, at the end of the list.

(3) In this clause—

levy item means the amount of the levy (or the components of the levy) or the amount of any applicable pensioner discount under the Act.

rates or charges item means any rate or charge payable under the Local Government Act 1993 or the amount of any applicable pensioner discount on that amount under that Act.