The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997

Statutory Instruments

1997 No. 393

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997

Made

18th February 1997

Laid before Parliament

25th February 1997

Coming into force

18th March 1997

The Secretary of State for the Environment as respects England and the Secretary of State for Wales as respects Wales, in exercise of the powers conferred on them by section 113(2) of and paragraphs 1(1) and 2(2) and (4) of Schedule 2 to the Local Government Finance Act 1992(1) and of all other powers enabling him in that behalf, hereby make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 and shall come into force on 18th March 1997.

Amendment of principal regulations

2.  The Council Tax (Administration and Enforcement) Regulations 1992(2) are amended as provided below.

Notices in respect of earlier periods

3.  In regulation 18(2) (demand notices), for the words from ‘and the preceding financial year’ to the end of the paragraph there is substituted ‘and any preceding financial year, nothing in paragraph (1) shall require a billing authority to serve more than one notice’.

Reminder notices

4.  In regulation 23 (reminder notices)—

(a) in paragraph (1)—

(i) in sub-paragraph (b), after the words ‘a Part II scheme’ there is inserted ‘or a determination under regulation 21(7)’;

(ii) at the end of sub-paragraph (c) there is inserted ‘or determination’; and

(b) in each of paragraphs (3) and (4), after the words ‘the estimated amount’ there is inserted ‘(or, as the case may be, the chargeable amount)’.

Signed by authority of the Secretary of State

Paul Beresford

Parliamentary Under Secretary of State,

Department of the Environment

17th February 1997

Signed by authority of the Secretary of State

Gwilym Jones

Parliamentary Under Secretary of State, Welsh Office

18th February 1997

Explanatory Note

(This note is not part of the Regulations)

These regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in respect of the collection of council tax.

Regulation 3 enables demand notices to be served in respect of more than one financial year preceding the year in which the notice is served.

Regulation 4 enables enforcement action to be commenced where there is failure to pay an instalment of tax due in circumstances where the billing authority has determined that a sum may be paid by instalments.

(1)

1992 c. 14.

(2)

S.I. 1992/613. Relevant amendments are by S.I. 1992/3008 and S.I. 1994/505.