Explanatory note

The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax. These Regulations amend the 1992 Regulations in relation to England to take into account penalties under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013 (S.I. 2013/501) which relate to local council tax reduction schemes introduced through the Local Government Finance Act 2012.

Paragraph 15A of Schedule 2 to the Local Government Finance Act 1992 enables officials of Her Majesty’s Revenue and Customs to supply information to qualifying persons for prescribed purposes relating to council tax. “Qualifying person” is defined in paragraph 15A(2) and consists of billing authorities in England and persons exercising functions of such an authority, or providing services relating to such an authority, relating to council tax. These Regulations also amend the 1992 Regulations in relation to England to prescribe the purposes for which information may be supplied to a qualifying person, the purposes for which such information may be used by such a person and the purposes for which it may be supplied to another qualifying person.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen and the impact on the public sector is minimal.