# The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2004, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the principal regulations”).
Regulation 3 inserts new definitions of “discount” and “exempt dwelling” into regulation 1(2) of the principal regulations in consequence of amendments made to the Local Government Finance Act 1992 by the Local Government Act 2003.
Regulation 4 substitutes a new regulation 14 for regulation 14 of the principal regulations, which requires authorities to take reasonable steps to ascertain whether any discounts apply to dwellings before calculating the chargeable amount. By virtue of the inserted definition of “discount” in regulation 1(2), reference is made to sections 11A and to classes of case determined under 13A(3) of the LGFA 1992. Section 11A (inserted by the Local Government Act 2003) allows billing authorities in England to reduce to a minimum of 10% the discount which applies under section 11 of the LGFA 1992 to dwellings falling into classes prescribed in regulations, or to reduce or end the discount for dwellings falling into other classes prescribed in regulations. Section 13A(3) allows billing authorities to determine a class of case in which the amount of council tax that a person is liable to pay is to be reduced. Section 13A was also inserted by the Local Government Act 2003.
Regulation 5(2) inserts a new regulation 36A into the principal regulations to allow a magistrates' court, on the application of a billing authority, to quash a liability order which has been made, where the court is satisfied that the order should not have been made.
Regulation 36A(3) will allow the magistrates' court to substitute a liability order for a lesser sum payable where it considers that a liability order for such a lesser sum could properly have been made. Regulation 36A(4) means that the requirements of paragraphs (2) to (5) of regulation 34 of the principal regulations will apply to any such application for a substituted liability order. A summons would have to be served on the debtor before such an order could be made. If the outstanding amount and the authority’s reasonable costs of the application are tendered before the application is heard, the application shall not be proceeded with.
Regulation 6 amends regulation 37 of the principal regulations to allow the sum in respect of which an attachment of earnings order is made to include any costs incurred by the authority in an unsuccessful attempt to levy distress to secure the payment of an outstanding sum in respect of which a liability order was made, and any costs incurred by the authority in an abortive application for a warrant to commit the debtor to prison. An authority may only apply to the magistrates' court for a warrant to commit the debtor to prison under regulation 47 after an unsuccessful attempt to levy distress (where the person making the distress was unable to find any or sufficient goods of the debtor on which to levy the amount). As the magistrates' court must inquire as to the debtor’s means when considering whether to grant a warrant of commitment, the debtor’s means may become apparent to the authority at this late stage, and instead of further pursuing the application for a warrant of commitment, the authority may decide to make an attachment of earnings order instead.
Regulation 7 amends regulation 50 of the principal regulations by substituting new paragraphs (1) and (3). Regulation 50 allows a charging order to be made over the premises in respect of which council tax remains unpaid. Only where more than £1000 is outstanding may a charging order be made. Previously regulation 50 only allowed a charging order to be made where more than £1000 was outstanding under a single liability order. Regulation 7 amends regulation 50 so that where the aggregate of sums outstanding under two or more liability orders exceeds £1000 a charging order can be made.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of businesses, charities or voluntary bodies.

---
Source: https://www.legislation.gov.uk/uksi/2004/927/note (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-england-regulations-2004/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.