The Council Tax (Administration and Enforcement) Regulations 1992

Interpretation and application of Part V E+W

17.—(1) In this Part—

“demand notice” means the notice required to be served by regulation 18(1);

[F1 “joint taxpayers” means two or more persons who are, or in the opinion of the billing authority will be, jointly and severally liable to pay to the authority an amount in respect of council tax in respect of a particular dwelling and a day (whether such liability arises by virtue of section 6(3) or (4)(b), 7(4) or (5), 8(4) or (5) or 9(1) of the Act);]

[F1 “joint taxpayers' notice” means a notice served in accordance with regulation 28;]

“Part II scheme” means a scheme for the payment of the chargeable amount by instalments in accordance with a scheme complying with the requirements of Part II of Schedule 1 to these Regulations;

F2 ...

“the relevant year”, in relation to a notice, means the financial year to which the notice relates.

[F3 (1A) Any reference in this Part to the relevant valuation band in relation to a dwelling is a reference to the valuation band shown as applicable to the dwelling—

(a) in the billing authority’s valuation list; or

(b) if no such list is in force—

(i) except in a case to which paragraph (1B) applies, in the copy of the proposed list supplied to the authority under section 22(5)(b) of the Act;

(ii) in a case to which paragraph (1B) applies, in information which for the purposes of this paragraph is relevant information.

(1B) This paragraph applies where the listing officer supplies the authority with information relating to property shown in the proposed list (including information relating to the application to such property of article 3 or 4 of the Council Tax (Chargeable Dwellings) Order 1992); and such information is relevant information for the purposes of paragraph (1A)(b)(ii) to the extent that it differs from information contained in the proposed list.]

[F4 (2) Except where the context otherwise requires, and subject to paragraph (5), any reference in this Part to the liable person (however expressed) is a reference—

(a) to a person who is, or in the opinion of the billing authority will be, solely liable to pay to the authority, an amount in respect of council tax in respect of a particular dwelling and a day; or

(b) where persons are joint taxpayers, to those persons.]

(3) Any reference in this Part to the chargeable amount is a reference to the amount the liable person is or will be liable to pay.

(4) Any reference in this Part to the day on or time at which a notice is issued, is a reference—

(a) if the notice is served in the manner described in section 233(2) of the Local Government Act 1972 by being left at, or sent by post to, a person’s proper address, to the day on or time at which it is so left or posted, or

(b) in any other case, to the day on or time at which the notice is served.

[F5 (5) This Part applies (amongst other matters) for the making of payments in relation to the chargeable amount for a financial year; but its application as regards persons who are joint taxpayers is subject to the provisions of regulations 27 to 28A.]

(6) The provisions of this Part which provide for the repayment or crediting of any amount or the adjustment of payments due under a notice shall have effect subject to section 31(4) of the Act

Textual Amendments

F1 Words in reg. 17(1) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(a)

F2 Words in reg. 17(1) omitted (15.2.1993) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(a)

F3 Reg. 17(1A)(1B) inserted (15.2.1993) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1993 (S.I. 1993/196), regs. 1, 2(b)

F4 Reg. 17(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(b)

F5 Reg. 17(5) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 9(1)(c)

Modifications etc. (not altering text)

C1 Reg. 17(1A) modified (1.1.1996) by The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1995 (S.I. 1995/3150), arts. 1, 5

C2 Reg. 17(1A)(a) modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 19

Commencement Information

I1 Reg. 17 in force at 1.4.1992, see reg. 1(1)