The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992.

Regulation 6 is amended by the deletion of sub-paragraph (b) because by virtue of the constitution of police authorities as corporate bodies under the Police and Magistrates' Courts Act 1994 (c. 29) no local authority will obtain information in its capacity as a constituent council of a police authority, and because no billing authority has had this capacity in relation to a police authority.

Regulation 38 is amended to provide that for the purpose of calculating the sum to be deducted under an attachment of earnings order, the employer shall disregard any deduction from the debtor’s earnings made by reason of the repayment by the debtor of a loan made to him by the employer.

Schedule 1 to the Regulations is amended to provide that—

(a) where the calculation of instalments would produce an instalment of less than £5, the demand notice may require the amount of the first instalment to be the sum of the amounts which would otherwise be the first and second instalments; and

(b) where a billing authority revises its estimate of a person’s council tax liability, it shall, in adjusting the remaining instalments, take into account any amounts paid before the day on which the adjustment takes effect which were due to be paid after that day.