The Council Tax (Administration and Enforcement) Regulations 1992

Distress E+W

45.—(1) Where a liability order has been made, [F1 the authority which applied for the order may, subject to regulation 45A,] levy the appropriate amount by distress and sale of the goods of the debtor against whom the order was made.

[F2 (1A) Without prejudice to paragraph (8) below, no person making a distress shall seize any goods of the debtor of the following descriptions—

(a) such tools, books, vehicles and other items of equipment as are necessary to the debtor for use personally by him in his employment, business or vocation;

(b) such clothing, bedding, furniture, household equipment and provisions as are necessary for satisfying the basic domestic needs of the debtor and his family.]

(2) The appropriate amount for the purposes of paragraph (1) is the aggregate of—

(a) an amount equal to any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and

(b) a sum determined in accordance with Schedule 5 in respect of charges connected with the distress.

(3) If, before any goods are seized, the appropriate amount (including charges arising up to the time of the payment or tender) is paid or tendered to the authority, the authority shall accept the amount and the levy shall not be proceeded with.

(4) Where an authority has seized goods of the debtor in pursuance of the distress, but before sale of those goods the appropriate amount (including charges arising up to the time of the payment or tender) is paid or tendered to the authority, the authority shall accept the amount, the sale shall not be proceeded with and the goods shall be made available for collection by the debtor.

(5) The person levying distress on behalf of an authority shall carry with him the written authorisation of the authority, which he shall show to the debtor if so requested; and he shall hand to the debtor or leave at the premises where the distress is levied a copy of this regulation and Schedule 5 and a memorandum setting out the appropriate amount, and shall hand to the debtor a copy of any close or walking possession agreement entered into.

(6) A distress may be made anywhere in England and Wales.

[F3 (6A) No distress under this regulation may be made other than by a person who is authorised to act as a bailiff by a general certificate granted under section 7 of the Law of Distress Amendment Act 1888.]

(7) A distress shall not be deemed unlawful on account of any defect or want of form in the liability order, and no person making a distress shall be deemed a trespasser on that account; and no person making a distress shall be deemed a trespasser from the beginning on account of any subsequent irregularity in making the distress, but a person sustaining special damage by reason of the subsequent irregularity may recover full satisfaction for the special damage (and no more) by proceedings in trespass or otherwise.

(8) The provisions of this regulation shall not affect the operation of any enactment which protects goods of any class from distress.

F4 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in reg. 45(1) substituted (1.4.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(a), 7(1)

F2 Reg. 45(1A) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 5

F3 Reg. 45(6A) inserted (1.10.1998) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998 (S.I. 1998/295), regs. 1(b), 6

F4 Reg. 45(9) revoked (8.11.1995) by Statute Law (Repeals) Act 1995 (c. 44), Sch. 1 Pt. 6

Modifications etc. (not altering text)

C1 Reg. 45 applied (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, 23

Commencement Information

I1 Reg. 45 in force at 1.4.1992, see reg. 1(1)