Welsh Statutory Instruments
Council Tax, Wales
Made
7 February 2022
Laid before Senedd Cymru
9 February 2022
Coming into force
1 April 2022
1.—(1) The title of these Regulations is the Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2022.
(2) These Regulations come into force on 1 April 2022.
(3) These Regulations apply in relation to Wales.
(4) In these Regulations—
“attachment of earnings order” (“gorchymyn atafaelu enillion”) has the meaning given by regulation 32 of the 1992 Regulations;
“the 1992 Regulations” (“Rheoliadau 1992”) means the Council Tax (Administration and Enforcement) Regulations 1992(3).
2. For Schedule 4 (deductions to be made under attachment of earnings order) to the 1992 Regulations, substitute the Schedule to these Regulations.
Rebecca Evans
Minister for Finance and Local Government, one of the Welsh Ministers
7 February 2022
Regulation 2
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £105 | 0 |
| Exceeding £105 but not exceeding £190 | 3 |
| Exceeding £190 but not exceeding £260 | 5 |
| Exceeding £260 but not exceeding £320 | 7 |
| Exceeding £320 but not exceeding £505 | 12 |
| Exceeding £505 but not exceeding £715 | 17 |
| Exceeding £715 | 17 in respect of the first £715, then 50 in respect of the remainder |
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £430 | 0 |
| Exceeding £430 but not exceeding £780 | 3 |
| Exceeding £780 but not exceeding £1,050 | 5 |
| Exceeding £1,050 but not exceeding £1,280 | 7 |
| Exceeding £1,280 but not exceeding £2,010 | 12 |
| Exceeding £2,010 but not exceeding £2,860 | 17 |
| Exceeding £2,860 | 17 in respect of the first £2,860, then 50 in respect of the remainder |
| (1) | (2) |
|---|---|
| Net Earnings | Deduction rate (percentage) |
| Not exceeding £16 | 0 |
| Exceeding £16 but not exceeding £28 | 3 |
| Exceeding £28 but not exceeding £38 | 5 |
| Exceeding £38 but not exceeding £47 | 7 |
| Exceeding £47 but not exceeding £74 | 12 |
| Exceeding £74 but not exceeding £102 | 17 |
| Exceeding £102 | 17 in respect of the first £102, then 50 in respect of the remainder” |
(This note is not part of the Regulations)
These Regulations, which apply in relation to Wales, amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”).
Schedule 4 to the 1992 Regulations specifies deductions to be made under an attachment of earnings order, that can be directed by a billing authority (county or county borough council) to the employer of a person who has received a liability order from a magistrates’ court under paragraph 3 of Schedule 4 (liability orders) to the Local Government Finance Act 1992.
The Schedule to these Regulations replaces Schedule 4 to the 1992 Regulations, and includes revised deductions from weekly, monthly and daily earnings relating to attachment of earning orders made on or after 1 April 2022.
The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.
The powers of the Secretary of State were transferred, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). The functions of the National Assembly for Wales were subsequently transferred to the Welsh Ministers by section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).
S.I. 1992/613, amended by S.I. 2007/582 (W. 54); there are other amending instruments but none are relevant to these Regulations.