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 amends regulation 32(1) of the principal Regulations in two respects. Firstly, it alters the definition of “net earnings” so that, where deductions are being made under an attachment of earnings order in respect of unpaid community charge, account must be taken of the amount deducted in calculating the amount to be deducted under an attachment of earnings order under regulation 37 of the principal Regulations in respect of unpaid council tax. Secondly, it inserts a definition relevant to the Council Tax (Deductions from Income Support) Regulations 1993, to which reference is made in regulations 52 and 54 of the principal Regulations (as amended by regulations 6 and 7 of these Regulations).
Regulation 4, which amends regulation 36 of the principal Regulations, enables an authority to require a person against whom a liability order for unpaid council tax has been made to provide information about deductions or expected deductions from his earnings under any attachment of earnings order for unpaid community charge made in relation to him.
Regulation 5, which amends regulation 45 of the principal Regulations, protects certain goods of a debtor from seizure and sale following the making of a liability order for unpaid council tax.
Regulation 6, which amends regulation 52 of the principal Regulations, secures that where, following the making of a liability order, deductions from income support are being made, no other method of enforcement can be resorted to.
Regulation 7 amends regulation 54 of the principal Regulations which relates to the application of regulations 33 to 53 where persons are jointly and severally liable to pay an amount in respect of council tax. The amendments reflect the amendments made by regulations 6 and 8.
Regulation 8 substitutes a new Schedule of the charges which may be made for matters connected with distress for unpaid council tax. The principal changes to the charges for distress are—
the prescription of a charge which varies according to whether a visit where no goods are taken is the first (£15) or second (£12.50). The former provision allowed a charge related to the costs and fees actually incurred, subject to a prescribed maximum;
an increase from £12.50 to £15 in respect of the maximum charge for distress levied for sums due which at the time of the levy do not exceed £100, and on the first £100 of sums due which exceed that amount;
a reduction from 45 pence per day to 10 pence per day for taking walking possession of goods;
an increase from £4.50 per day to £10 per day for taking close possession of goods.