Explanatory note

These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in relation to England.

Schedule 2, which contains prescribed forms A, B and C by use by magistrates' courts when making a liability order or issuing a warrant committing a debtor to prison is omitted. Consequential amendments are made to regulations 35(1) and 48(1).

Regulation 4 revises the levels of certain fees which may be charged in respect of distress. Fees of £20 are increased to £22.50, a fee of £15 is increased to £16.50, a fee of £12.50 to £14 and a fee of £10 to £11. These increases are in line with inflation since 1998 when the fees were last increased.