The Council Tax (Administration and Enforcement) Regulations 1992

  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. 5A.Purposes for which a Revenue and Customs official may supply information

    5. 5B.Purposes for which information supplied under paragraph 15B may be used

    6. 5C.Purposes for which information supplied under paragraph 15B may be supplied

    7. 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 and premiums

    1. 13.Interpretation of Part IV

    2. 14.Ascertainment of entitlement to discount or liability to premium

    3. 15.Assumptions as to discount or premium

    4. 16.Correction of discount or premium 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. 21A.Referendums relating to council tax increases: excessive amount not approved

    7. 21B.Referendums relating to council tax increases: excessive amount approved

    8. 22.Notices: further provision

    9. 23.Failure to pay instalments

    10. 24.Payments: adjustments

    11. 25.Lump sum payments

    12. 26.Non-cash payments

    13. 27.Joint taxpayers

    14. 28.Joint taxpayers' notice

    15. 28A.Joint taxpayers' notice: further provision

    16. 29.Collection of penalties

    17. 30.Appeals in relation to estimates

    18. 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. 36A.Quashing of liability orders

    7. 37.Making of attachment of earnings order

    8. 38.Deductions under attachment of earnings order

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

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

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

    12. 42.Priority as between orders

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

    14. 44.Attachment of allowances orders

    15. 45.Distress

    16. 45A.Information preliminary to distress

    17. 46.Appeals in connection with distress

    18. 47.Commitment to prison

    19. 48.Commitment to prison: further provision

    20. 49.Insolvency

    21. 50.Charging orders

    22. 51.Charging orders: further provision

    23. 52.Relationship between remedies

    24. 53.Magistrates' courts

    25. 54.Joint and several liability: enforcement

    26. 55.Repayments

    27. 56.Offences

    28. 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 head B of the Table to paragraph 1,...

      3. 2A.No charge shall be payable under head F of the...

      4. 3.(1) Where the calculation under this Schedule of a percentage...

    6. SCHEDULE 6

      COSTS CONNECTED WITH COMMITTAL

  11. Explanatory Note