The Council Tax (Administration and Enforcement) Regulations 1992

PART I E+W PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS

1.  This Part does not apply where, as regards the relevant year, instalments are payable in accordance with a Part II scheme. E+W

Commencement Information

I1 Sch. 1 para. 1 in force at 1.4.1992, see reg. 1(1)

2.—(1) This paragraph applies where the demand notice is issued on or before 31st December in the relevant year, but has effect subject to paragraph 3 below. E+W

(2) The aggregate amount is to be payable in monthly instalments.

(3) [F1 Subject to [F2 sub-paragraphs (3A) and (7)],] The number of such instalments—

(a) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on [F3 30th April] of that year, shall be 10;

(b) where the notice is issued on or after [F4 1st May] in the relevant year, shall be one less than the number of whole months remaining in the relevant year after the issue of the notice.

[F5 (3A) This sub-paragraph applies where a notice to which paragraph (1) of regulation 20 [F6 applies] has been issued in accordance with regulation 21(1C).

(a) Subject to sub-paragraph (7), the number of such instalments—

(i) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 15th April of that year, shall be 12;

(ii) where the notice is issued on or after 16th April in the relevant year, shall be the number of whole months remaining in the relevant year after the issue of the notice.

(3B) Where the aggregate amount was calculated by reference to a determination under section 11A(3), (4) or (4A) of the Act (discounts: special provision for England) and the level of discount varies over the course of the relevant year, the monthly instalments do not need to be equal amounts but shall be as specified in the notice.]

[F7 (3A) This sub-paragraph applies where a notice to which paragraph (1) of regulation 20 has been issued in accordance with regulation 21(1C).

(a) Subject to sub-paragraph (7), the number of such instalments—

(i) where the notice is issued before the beginning of the relevant year or at any time in the period beginning on the first day of that year and ending on 15th April of that year, shall be 12;

(ii) where the notice is issued on or after 16th April in the relevant year, shall be the number of whole months remaining in the relevant year after the issue of the notice.

(3B) Where the aggregate amount was calculated by reference to a determination under section 11A(3), (4) or (4A) of the Act (discounts: special provision for England) and the level of discount varies over the course of the relevant year, the monthly instalments do not need to be equal amounts but shall be as specified in the notice.]

(4) The months in which the instalments are payable must be uninterrupted, but subject to that are to be such months in the relevant year as are specified in the notice; and the instalments are to be payable on such day in each month as is so specified.

(5) If the aggregate amount divided by the number of instalments gives an amount which is a multiple of a pound, the instalments shall be of that amount.

(6) If the aggregate amount so divided would not give such an amount, all but the first instalment shall be of an amount equal to A and the first instalment shall be of an amount equal to B, where

• rounded up or down (as the case may be) to the nearest pound,

• B = C − (D − 1) × A),

• C is equal to the aggregate amount, and

• D is equal to the number of instalments to be paid.

[F8 (7) If the calculation of instalments in accordance with sub-paragraph (6) would produce an amount for an instalment of less than £5, the demand notice may require that the amount which, but for this sub-paragraph, would be the second instalment shall be added to the amount which, but for this sub-paragraph, would be the first instalment, and the number of instalments shall be reduced by one.]

Textual Amendments

F1 Words in Sch. 1 para. 2(3) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(a)

F2 Words in Sch. 1 para. 2(3) substituted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(14)(a)and substituted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(12)(a)

F3 Words in Sch. 1 para. 2(3)(a) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(i)

F4 Words in Sch. 1 para. 2(3)(b) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(a)(ii)

F5 Sch. 1 para. 2(3A)(3B) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(14)(b)

F6 Word in Sch. 1 para. 2(3A) inserted (E.) (10.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 (S.I. 2013/590), regs. 1(1), 2(7)

F7 Sch. 1 para. 2(3A)(3B) inserted (W.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013 (S.I. 2013/62), regs. 1(2), 2(12)(b)

F8 Sch. 1 para. 2(7) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(b)

Commencement Information

I2 Sch. 1 para. 2 in force at 1.4.1992, see reg. 1(1)

3.—(1) If amounts calculated in accordance with paragraph 2 would produce an amount for an instalment of less that £5 [F9 notwithstanding any adjustment of instalments made in accordance with paragraph 2(7)], the demand notice may require the aggregate amount to be paid— E+W

(a) where the aggregate amount is less than £10, in a single instalment payable on such day as is specified in the notice, or

(b) where the aggregate amount is equal to or greater than £10, by a number of monthly instalments equal to the greatest whole number by which £5 can be multiplied to give a product which is less than or equal to the aggregate amount.

(2) The months in which the instalments under sub-paragraph (1)(b) are payable must be uninterrupted but subject to that are to be such of the months in which, but for this paragraph, the instalments would have been payable under paragraph 2 as are specified in the demand notice; and the instalments are to be payable on such day in each month as is so specified.

(3) [F10 Paragraph 2(5), (6) and (7)] applies to instalments under sub-paragraph (1)(b) as it applies to instalments under paragraph 2.

Textual Amendments

F9 Words in Sch. 1 para. 3(1) inserted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(c)

F10 Words in Sch. 1 para. 3(3) substituted (1.2.1995) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1995 (S.I. 1995/22), regs. 1(2), 5(d)

Commencement Information

I3 Sch. 1 para. 3 in force at 1.4.1992, see reg. 1(1)

4.  Where the demand notice is issued between 1st January and 31st March in the relevant year, the aggregate amount is to be payable in a single instalment on such day as is specified in the notice. E+W

Commencement Information

I4 Sch. 1 para. 4 in force at 1.4.1992, see reg. 1(1)

[F11 4A.   The demand notice shall be issued at least 14 days before the day on which the first instalment is due under it.] E+W

Textual Amendments

F11 Sch. 1 para. 4A inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 20(b)

5.  In this Part “the aggregate amount” means the amount referred to in regulation 20(2). E+W

Commencement Information

I5 Sch. 1 para. 5 in force at 1.4.1992, see reg. 1(1)