Question 1

Is council tax notice publication mandatory every year?

Accepted Answer

Yes. Section 38(2) of the Local Government Finance Act 1992 requires every billing authority that has set council tax amounts under section 30 to publish a notice of those amounts in at least one newspaper circulating in its area before the end of the 21-day period beginning with the setting day. Section 38(1) is the precepting-authority information-supply provision; major precepting authorities provide precept data but do not place a separate s.38(2) newspaper notice. This is an annual obligation that applies to every billing authority in England.

Question 2

Which newspaper will my notice appear in?

Accepted Answer

We match a suitable local newspaper circulating in the council area based on your postcode. For councils covering large areas, we can advise on whether publication in multiple newspapers is required to satisfy the circulation requirement.

Question 3

What information must the notice contain?

Accepted Answer

The notice must set out the amounts of council tax for each valuation band (Bands A to H) for each part of the billing authority's area where different amounts apply. It must also state the relevant basic amount of council tax and the amounts for each precepting authority.

Question 4

When must the notice be published?

Accepted Answer

Section 38(2) requires publication before the end of the period of 21 days beginning with the day the amounts are set. Because the setting day is day 1, the latest publication date is 20 calendar days after the setting date. Failure to publish does not invalidate the setting of council tax (LGFA 1992 s.38(3)), but the publication duty itself is statutory.

Question 5

Do parish and town council precepts need to be included?

Accepted Answer

Yes. Where different amounts of council tax apply in different parts of the billing authority's area due to parish or town council precepts, the notice must show the total council tax for each band in each area. This can result in lengthy notices for billing authorities with many parishes.

Question 6

What is the process?

Accepted Answer

Provide your council tax band amounts and precept information, we format the notice to meet statutory requirements, you review and approve the proof, confirm the order online, and your notice is placed in the next available edition. You receive a publication certificate PDF.

Question 7

What if our proposed increase is above the referendum threshold?

Accepted Answer

The s.38(2) newspaper notice itself is unchanged — it states the amounts the authority has set. The separate referendum process under the Local Authorities (Conduct of Referendums) (Council Tax) (England) Regulations 2012 (SI 2012/444) runs in parallel and has its own publicity requirements. Place the s.38(2) notice here; consult your monitoring officer for the SI 2012/444 referendum publicity steps.

Council tax setting newspaper notices

The legal requirement

Key points

What you receive

Proof PDF

Publication certificate

VAT invoice

Frequently asked questions

Ready to place your council tax notice?