The Council Tax (Administration and Enforcement) Regulations 1992

Failure to pay instalments E+W

23.—(1) Subject to paragraph (2), where—

(a) a demand notice has been served by a billing authority on a liable person,

(b) instalments in respect of the council tax to which the notice relates are payable in accordance with Part I of Schedule 1 or, as the case may be, a Part II scheme [F1 or a determination under regulation 21(7)], and

(c) any such instalment is not paid in accordance with that Schedule or, as the case may be, the relevant scheme [F2 or determination],

the billing authority shall serve a notice (“reminder notice”) on the liable person stating—

[F3 (i) the amount which is the aggregate of the instalments which are due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1 andwhich are unpaid and the instalments that will become due within the period of seven days beginning with the day on which the reminder notice is issued;

(ii) that the amount mentioned in sub-paragraph (i) above is required to be paid by him within the period mentioned in that sub-paragraph;

(iii) the effect of paragraph (3) below and the amount that will become payable by him in the circumstances mentioned in that paragraph; and

(iv) where the notice is the second such notice as regards the relevant year, the effect of paragraph (4) below.]

(2) Nothing in paragraph (1) shall require the service of a reminder notice—

(a) where all the instalments have fallen due; or

(b) in the circumstances mentioned in paragraphs (3) and (4).

(3) If, within the period of 7 days beginning with the day on which a reminder notice is issued, the liable person fails to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount [F4 (or, as the case may be, the chargeable amount)] shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.

(4) If, after making a payment in accordance with a reminder notice which is the second such notice as regards the relevant year, the liable person fails to pay any subsequent instalment as regards that year on or before the day on which it falls due, the unpaid balance of the estimated amount [F5 (or, as the case may be, the chargeable amount)] shall become payable by him on the day following the day of the failure.

Textual Amendments

F1 Words in reg. 23(1)(b) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(i)

F2 Words in reg. 23(1)(c) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(ii)

F3 Reg. 23(1)(i)-(iv) substituted for reg. 23(1)(i)-(iii) (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 3

F4 Words in reg. 23(3) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)

F5 Words in reg. 23(4) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)

Commencement Information

I1 Reg. 23 in force at 1.4.1992, see reg. 1(1)