The Council Tax (Administration and Enforcement) Regulations 1992

Interpretation and application of Part VI E+W

32.—(1) In this Part—

“attachment of allowances order” means an order under regulation 44;

“attachment of earnings order” means an order under regulation 37;

[F1 “authorised person” means any person authorised by a billing authority to exercise any functions relating to the administration and enforcement of the council tax;]

“charging order” means an order under regulation 50;

“debtor” means a person against whom a liability order has been made;

“earnings” means sums payable to a person—

(a)

by way of wages or salary (including any fees, bonus, commission, overtime pay or other emoluments payable in addition to wages or salary or payable under a contract of service); or

(b)

by way of statutory sick pay, earnings,

but, in so far as the following would otherwise be treated as earnings, they shall not be treated as such:

(i)

sums payable by any public department of the Government of Northern Ireland or of a territory outside the United Kingdom;

(ii)

pay or allowances payable to the debtor as a member of Her Majesty’s forces [F2 other than pay or allowances payable by his employer to him as a special member of a reserve force (within the meaning of the Reserve Forces Act 1996).];

(iii)

allowances or benefit payable under the Social Security Acts [F3 or universal credit];

(iiia)

[F4 a tax credit (within the meaning of the Tax Credits Act 2002]

(iiib)

[F5 universal credit;]

(iv)

allowances payable in respect of disablement or disability; and

(v)

wages payable to a person as a seaman, other than wages payable to him as a seaman of a fishing boat;

(vi)

[F6 tax credits within the meaning of the Tax Credits Act 2002.]

[F7 “the Income Support Regulations” means the Council Tax (Deductions from Income Support) Regulations 1993;]

“liability order” means an order under regulation 34 [F8 or regulation 36A(5)]; F9 ...

“net earnings” in relation to an employment means the residue of earnings payable under the employment after deduction by the employer of—

(a)

income tax;

(b)

primary Class 1 contributions under Part I of the Social Security Contributions and Benefits Act 1992(1); and

(c)

amounts deductible under any enactment, or in pursuance of a request in writing by the debtor, for the purposes of a superannuation scheme, namely any enactment, rules, deed or other instrument providing for the payment of annuities or lump sum—

(i)

to the persons with respect to whom the instrument has effect on their retirement at a specified age or on becoming incapacitated at some earlier age, or

(ii)

to the personal representatives or the widows [F10 widowers, surviving civil partners], relatives or dependants of such persons on their death or otherwise,

whether with or without any further or other benefits [F11 ; and where an order under regulation 32 (making of attachment of earnings order) of the Community Charges (Administration and Enforcement) Regulations 1989 made before the making of the attachment of earnings order concerned remains in force,

(d)

any amount required to be deducted in accordance with that order] [F12 ; and]

[F13 “Schedule 12” means Schedule 12 to the Tribunals, Courts and Enforcement Act 2007, and “the Schedule 12 procedure” means the procedure in that Schedule (taking control of goods and selling them to recover a sum of money).]

(2) In sub-paragraph (v) of the definition of “earnings” in paragraph (1) above expressions used in the Merchant Shipping Act 1894(2) have the same meanings as in that Act.

(3) Regulations 33 to 53 apply for the recovery of a sum which has become payable to a billing authority under Part V and which has not been paid; but their application in relation to a sum for which persons are jointly and severally liable under that Part is subject to the provisions of regulation 54 (joint and several liability).

(4) References in this Part to a sum which has become payable and which has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid

[F14 (5) 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.]

Textual Amendments

F1 Words in reg. 32(1) inserted (18.7.1996) by The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (S.I. 1996/1880), arts. 1, 30(1)

F2 Words in reg. 32(1) inserted (1.4.1999) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1999 (S.I. 1999/534), regs. 1, 3

F3 Words in reg. 32(1) inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 7

F4 Words in reg. 32(1) inserted (E.) (15.4.2003) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2003 (S.I. 2003/768), regs. 1(1), 3

F5 Words in reg. 32 inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(3)

F6 Words in reg. 32(1) inserted (W.) (6.4.2003) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2003 (S.I. 2003/522), regs. 1, 4

F7 Words in reg. 32(1) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(b)

F8 Words in reg. 32(1) inserted (W.) (18.3.2004) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2004 (S.I. 2004/785), regs. 1(3), 5(1) and inserted (E.) (22.4.2004) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004 (S.I. 2004/927), regs. 1(3), 5(1)

F9 Word in reg. 32(1) omitted (6.4.2014) by virtue of The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(i) (with arts. 3, 4)

F10 Words in reg. 32(1) inserted (W.) (5.12.2005) by The Civil Partnership Act 2004 (Consequential Amendments to Subordinate Legislation) (Wales) Order 2005 (S.I. 2005/3302), art. 1(2), Sch. para. 9(a) and inserted (10.12.2005 in relation to financial years beginning on or after 1 April 2006) by The Council Tax (Civil Partners) (England) Regulations 2005 (S.I. 2005/2866), regs. 1(1)(3), 2(2)

F11 Words in reg. 32(1) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 3(a)

F12 Word in reg. 32(1) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(ii) (with arts. 3, 4)

F13 Words in reg. 32(1) inserted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(a)(iii) (with arts. 3, 4)

F14 Reg. 32(5) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 13

Commencement Information

I1 Reg. 32 in force at 1.4.1992, see reg. 1(1)

(1)

1992 c. 4.

(2)

1894 c. 60. The definition of “fishing boat” in section 370 was amended by the Merchant Shipping Act 1970 (c. 36), Schedule 5 and the definition of “seaman” in section 742 was amended by paragraph 4 of Schedule 3 to that Act.