Amendment of Council Tax (Administration and Enforcement) Regulations 19922
1
The Council Tax (Administration and Enforcement) Regulations 19922 are amended in accordance with paragraphs (2) to (7) below.
2
In regulation 1(2) (citation, commencement and interpretation)—
a
after the definition of “business day” insert—
“council tax offence” has the same meaning as in the Detection of Fraud Regulations;
b
after the definition of “demand notice regulations” insert—
“Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 20133;”
3
After regulation 5 (information as to deaths) insert—
Purposes for which a Revenue and Customs official may supply information5A
The purposes prescribed under paragraph 15A(1) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.
Purposes for which information supplied under paragraph 15A may be used5B
The purposes prescribed under paragraph 15A(3) of Schedule 2 to the Act are any purposes connected with—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence;
d
any proceedings before the Valuation Tribunal for England4 in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15A may be supplied5C
The purposes prescribed under paragraph 15A(4) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.
4
In regulation 27(2)(e)(i) (joint taxpayers), in the paragraph to be substituted for paragraph 1 of regulation 29, after “paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
5
In regulation 29 (collection of penalties)—
a
in paragraph (1), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”;
b
in paragraph (3) for “paragraph 4 of Schedule 11” substitute “paragraph A3 of Schedule 11”;
c
in paragraph (5), after “paragraph 1(6) of Schedule 3 to the Act” insert “, regulation 12(4) or regulation 13(6) of the Detection of Fraud Regulations,”;
6
In regulation 58(1)(c), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
7
In paragraph 2(3A) of Schedule 1, after “a notice to which paragraph (1) of regulation 20” insert “applies”.