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The Council Tax (Administration and Enforcement) Regulations 1992

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  1. Introductory Text

  2. PART I General Citation, commencement and interpretation

    1. 1.(1) These Regulations may be cited as the Council Tax...

    2. 2.Service of notices

  3. PART II Information: General

    1. 3.Information from residents, etc.

    2. 4.Information from public bodies

    3. 5.Information as to deaths

    4. 6.Use of information by billing authority

  4. PART III Exempt Dwellings, Etc

    1. 7.Information for owners of exempt dwellings, etc.

    2. 8.Inquiries as to dwellings

    3. 9.Assumptions as to dwellings

    4. 10.Notification of assumption

    5. 11.Correction of assumptions

    6. 12.Information relating to exempt dwellings, etc.

  5. PART IV Discounts

    1. 13.Interpretation of Part IV

    2. 14.Ascertainment of entitlement to discount

    3. 15.Assumptions as to discount

    4. 16.Correction of discount assumptions

  6. PART V Billing

    1. 17.Interpretation and application of Part V

    2. 18.The requirement for demand notices

    3. 19.Service of demand notices

    4. 20.Demand notices: payments required

    5. 21.Council tax: payments

    6. 22.Notices: further provision

    7. 23.Failure to pay instalments

    8. 24.Payments: adjustments

    9. 25.Lump sum payments

    10. 26.Non-cash payments

    11. 27.Joint taxpayers

    12. 28.Joint taxpayers' notice

    13. 28A.Joint taxpayers' notice: further provision

    14. 29.Collection of penalties

    15. 30.Appeals in relation to estimates

    16. 31.Demand notices: final adjustment

  7. PART VI Enforcement

    1. 32.Interpretation and application of Part VI

    2. 33.Liability orders: preliminary steps

    3. 34.Application for liability order

    4. 35.Liability orders: further provision

    5. 36.Duties of debtors subject to liability order

    6. 37.Making of attachment of earnings order

    7. 38.Deductions under attachment of earnings order

    8. 39.Attachment of earnings orders: ancillary powers and duties of employers and others served

    9. 40.Attachment of earnings orders: duties of debtor

    10. 41.Attachment of earnings orders: ancillary powers and duties of authority

    11. 42.Priority as between orders

    12. 43.Attachment of earnings orders: persons employed under the Crown

    13. 44.Attachment of allowances orders

    14. 45.Distress

    15. 46.Appeals in connection with distress

    16. 47.Commitment to prison

    17. 48.Commitment to prison: further provision

    18. 49.Insolvency

    19. 50.Charging orders

    20. 51.Charging orders: further provision

    21. 52.Relationship between remedies

    22. 53.Magistrates' courts

    23. 54.Joint and several liability: enforcement

    24. 55.Repayments

    25. 56.Offences

    26. 57.Miscellaneous provisions

  8. PART VII Miscellaneous

    1. 58.Outstanding liabilities on death

  9. Signature

    1. SCHEDULE 1

      COUNCIL TAX INSTALMENT SCHEMES

      1. PART I PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS

        1. 1.This Part does not apply where, as regards the relevant...

        2. 2.(1) This paragraph applies where the demand notice is issued...

        3. 3.(1) If amounts calculated in accordance with paragraph 2 would...

        4. 4.Where the demand notice is issued between 1st January and...

        5. 4A.The demand notice shall be issued at least 14 days...

        6. 5.In this Part “the aggregate amount” means the amount referred...

      2. PART II PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES

        1. 6.(1) Subject to sub-paragraph (2), this Part applies where the...

        2. 7.A scheme made by a billing authority for the payment...

        3. 8.(1) The scheme shall be expressed to have effect for...

      3. PART III CESSATION AND ADJUSTMENT OF INSTALMENTS

        1. 9.(1) This paragraph applies where the demand notice has been...

        2. 10.(1) This paragraph applies where the demand notice has been...

        3. 11.More than one adjustment of amounts paid or payable under...

    2. SCHEDULE 2

      FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT

    3. SCHEDULE 3

    4. SCHEDULE 4

      DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

    5. SCHEDULE 5

      CHARGES CONNECTED WITH DISTRESS

      1. 1.The sum in respect of charges connected with the distress...

      2. 2.(1) In heads A and B of the Table to...

      3. 3.(1) Where the calculation under this Schedule of a percentage...

  11. Explanatory Note

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