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PART IE+WGeneral Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.E

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

[F1“address” in relation to electronic communications includes any number or address used for the purposes of such communications;]

[F1“business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;]

[F2“council tax offence” has the same meaning as in the Detection of Fraud Regulations;]

[F3“demand notice regulations” means regulations under paragraph 1(1) of Schedule 2 to the Act making such provision as is mentioned in paragraph 2(4)(e) [F4or 2(4)(j)] of that Schedule; and]

[F5“Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013;]

[F6“discount” means—

(a)

a discount under section 11 or section 11A of the Act;

(b)

a reduction in the amount of council tax payable for a dwelling under the Council Tax (Reductions for Annexes) (England) Regulations 2013; or

(c)

a reduction under section 13A(1)(a) or (c) where—

(i)

a scheme under section 13A(2) of the Act provides, or

(ii)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced otherwise than to nil;]

[F7“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

(a)

by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003;

(b)

by other means but while in an electronic form;]

[F8“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling in relation to which no council tax is payable by virtue of a reduction under section 13A(1)(a) or section 13A(1)(c) of the Act where—

(a)

a scheme under section 13A(2) of the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act

that liability shall be reduced to nil;] F9...

[F10“Exempt Dwellings Order” means the Council Tax (Exempt Dwellings) Order 1992;]

[F10“managing agent”, in relation to a dwelling, means any person authorised to arrange lettings of the dwelling; F11... ]

[F12“premium” means an increase in the amount of council tax payable in respect of a dwelling under section 11B(1) of the Act.]

[F13“universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012]

Extent Information

E1This version of this provision extends to England only; a separate version has been created for Wales only

Textual Amendments

Commencement Information

I1Reg. 1 in force at 1.4.1992, see reg. 1(1)

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.W

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

[F20“address” in relation to electronic communications includes any number or address used for the purposes of such communications;]

[F20“business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;]

[F21“council tax offence” has the same meaning as in the Detection of Fraud Regulations;]

[F22“demand notice regulations” means regulations under paragraph 1(1) of Schedule 2 to the Act making such provision as is mentioned in paragraph 2(4)(e) [F23or 2(4)(j)] of that Schedule; and]

[F24“detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013;]

[F25“discount” means a discount under section 11 or section 12 of the Act, or a reduction in the amount of council tax payable for a dwelling under section 13A(1)(b) or 13A(1)(c) where—

(a)

a scheme made by a billing authority in accordance with the [F26Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013] or the scheme which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced otherwise than to nil;]

[F27“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

(a)

by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003;

(b)

by other means but while in an electronic form;]

[F28“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling in relation to which no council tax is payable by virtue of a reduction under section 13A(1)(b) or section 13A(1)(c) of the Act where—

(a)

a scheme made by a billing authority in accordance with the [F29Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013] or the scheme which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced to nil; F30...]

[F31“Exempt Dwellings Order” means the Council Tax (Exempt Dwellings) Order 1992;

[F31“managing agent”, in relation to a dwelling, means any person authorised to arrange lettings of the dwelling [F32; F33...]]

[F34“premium” means an increase in the amount of council tax payable in respect of a dwelling as a result of a determination made by the billing authority under section 12A(1) or 12B(1) of the Act; and]

[F35“universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012.]]

Extent Information

E3This version of this provision extends to Wales only; a separate version has been created for England only

Textual Amendments

Commencement Information

I3Reg. 1 in force at 1.4.1992, see reg. 1(1)

Service of noticesE

2.—(1) Where any notice which is required or authorised by these Regulations to be given to or served on any person falls to be given or served by or on behalf of the Common Council it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972(1) if the Common Council were a local authority within the meaning of that section.

(2) If the name of any person on whom a notice is to be served in accordance with regulation 3 (information from residents, etc.) or regulation 12 (information relating to exempt dwellings, etc.) cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Resident” or, as the case may be, “The Owner” or “The Managing Agent” of the dwelling concerned [F14(naming the dwelling) without further name] or description.

(3) If the name of any person to whom a notice is to be given or on whom a notice is to be served in accordance with any provision of Part V (billing) of these Regulations cannot after reasonable inquiry be ascertained, the notice may be given or served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling) without further name or description.

[F15(4) Without prejudice to section 233 of the Local Government Act 1972 and paragraphs (1), (2) and (3) above and subject to paragraphs (5) to (8) below, any notice required or authorised to be given to or served by a billing authority on any person by a provision of Part II, III or V of these Regulations F16...:

(a)may be so given, served or supplied by sending the notice or information to that person by electronic communication to such address as may be notified by that person for that purpose; or

(b)shall be treated as given, served or supplied to that person where—

(i)the billing authority and that person have agreed for that purpose that any document containing that notice or information may be accessed by that person on a website;

(ii)the document is a document to which that agreement applies;

(iii)the billing authority has published the document on a website; and

(iv)that person is notified, in a manner for the time being agreed for that purpose between him and the billing authority, of—

(aa)the publication of the document on a website;

(bb)the address of that website; and

(cc)the place on the website where the document may be accessed.

[F17(4A) Without prejudice to section 233 of the Local Government Act 1972 and subject to paragraphs (6) and (7) below, any information required by the demand notice regulations to be supplied to any person when a demand notice (within the meaning of Part V of these Regulations) is served:

(a)may be so supplied by sending the information to that person by electronic communication to such address as may be notified by that person for that purpose; or

(b)subject to paragraph (4B) shall be treated as supplied to that person where the billing authority has published the information on a website and that person is notified by way of the demand notice of—

(i)the publication of the information on a website;

(ii)the address of that website; and

(iii)the place on the website where the information may be accessed;

(4B) Sub-paragraph (b) of paragraph (4A) shall not apply where that person has requested a hard copy of the information.

(4C) Where a person requests a hard copy of the information referred to in paragraph (4A) in writing either before or after the demand notice is issued the authority must supply it as soon as reasonably practicable following receipt of the request.]

(5) For the purpose of any legal proceedings, a notice given by a means described in paragraph (4), shall, unless the contrary is proved, be treated as served on the second business day after—

(a)it was sent in accordance with sub-paragraph (a); or

(b)notification of its publication was given in accordance with sub-paragraph (b)(iv).

(6) A person who has notified an address [F18for the purposes of paragraphs (4)(a) or (4A)(a)] shall, by notice in writing to the billing authority, advise the billing authority of any change in that address; and the change shall take effect on the third business day after the date on which the notice is received by the billing authority.

(7) A person who has notified an address [F19for the purposes of paragraphs (4)(a) or (4A)(a)] may, by notice in writing to the billing authority, withdraw that notification; and the withdrawal shall take effect on the third business day after the date on which the notice is received by the billing authority.

(8) A person who has entered into an agreement with the billing authority under paragraph (4)(b)(i) may, by notice in writing to the billing authority, inform the authority that he no longer wishes to be party to the agreement; and where such notice is given, the agreement shall be treated as revoked on the third business day after the date on which the notice is received by the billing authority.]

Extent Information

E2This version of this provision extends to England only; a separate version has been created for Wales only

Textual Amendments

Commencement Information

I2Reg. 2 in force at 1.4.1992, see reg. 1(1)

[F31Service of noticesW

2.—(1) Where any notice which is required or authorised by these Regulations to be given to or served on any person falls to be given or served by or on behalf of the Common Council it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972(1) if the Common Council were a local authority within the meaning of that section.

(2) If the name of any person on whom a notice is to be served in accordance with regulation 3 (information from residents, etc.) or regulation 12 (information relating to exempt dwellings, etc.) cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Resident” or, as the case may be, “The Owner” or “The Managing Agent” of the dwelling concerned [F36(naming the dwelling) without further name] or description.

(3) If the name of any person to whom a notice is to be given or on whom a notice is to be served in accordance with any provision of Part V (billing) of these Regulations cannot after reasonable inquiry be ascertained, the notice may be given or served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling) without further name or description.

[F37(4) Without prejudice to section 233 of the Local Government Act 1972 and paragraphs (1), (2) and (3) above and subject to paragraphs (5) to (8) below, any notice required or authorised to be given to or served by a billing authority on any person by a provision of Part II, III or V of these Regulations or by Regulation 33 F38...:

(a)may be so given, served or supplied by sending the notice or information to that person by electronic communication to such address as may be notified by that person for that purpose; or

(b)is to be treated as given, served or supplied to that person where—

(i)the billing authority and that person have agreed for that purpose that any document containing that notice or information may be accessed by that person on a website;

(ii)the document is a document to which that agreement applies;

(iii)the billing authority has published the document on a website; and

(iv)that person is notified, in a manner for the time being agreed for that purpose between that person and the billing authority, of—

(aa)the publication of the document on a website;

(bb)the address of that website; and

(cc)the place on the website where the document may be accessed.

[F39(4A) Without prejudice to section 233 of the Local Government Act 1972 and subject to paragraphs (6) and (7) below, any information required by the demand notice regulations to be supplied to any person when a demand notice (within the meaning of Part V of these Regulations) is served:

(a)may be so supplied by sending the information to that person by electronic communication to such address as may be notified by that person for that purpose; or

(b)subject to paragraph (4B) shall be treated as supplied to that person where the billing authority has published the information on a website and that person is notified by way of the demand notice of—

(i)the publication of the information on a website;

(ii)the address of that website; and

(iii)the place on the website where the information may be accessed.

(4B) Sub-paragraph (b) of paragraph (4A) shall not apply where that person has requested a hard copy of the information.

(4C) Where a person requests a hard copy of the information referred to in paragraph (4A) in writing either before or after the demand notice is issued, the authority must supply it as soon as reasonably practicable following receipt of the request.]

(5) For the purpose of any legal proceedings, a notice given by a means described in paragraph (4), unless the contrary is proved, is treated as served on the second business day after—

(a)it was sent in accordance with paragraph (4)(a); or

(b)notification of its publication was given in accordance with paragraph (4)(b)(iv).

(6) A person who has notified an address [F40for the purposes of paragraphs (4)(a) or (4A)(a)] must, by notice in writing to the billing authority, advise the billing authority of any change in that address; and the change takes effect on the third business day after the date on which the notice is received by the billing authority.

(7) A person who has notified an address [F41for the purposes of paragraphs (4)(a) or (4A)(a)] may, by notice in writing to the billing authority, withdraw that notification; and the withdrawal takes effect on the third business day after the date on which the notice is received by the billing authority.

(8) A person who has entered into an agreement with the billing authority under paragraph (4)(b)(i) may, by notice in writing to the billing authority, inform the authority that they no longer wish to be party to the agreement; and where such notice is given, the agreement must be treated as revoked on the third business day after the date on which the notice is received by the billing authority.]]

Extent Information

E4This version of this provision extends to Wales only; a separate version has been created for England only

Textual Amendments

Commencement Information

I4Reg. 2 in force at 1.4.1992, see reg. 1(1)

(1)

1972 c. 70; subsection (6) was repealed by the Local Government (Miscellaneous Provisions) Act 1976 (c. 57), Schedule 2.