{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-england-regulations-2003/note",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-england-regulations-2003/note.json",
  "legislation": "uksi/2003/2211",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-england-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in relation to England.\nSchedule 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).\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2211/note",
    "retrieved_at": "2026-10-29T06:00:36.697351+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}