# The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 W.S.I. 2013/570 · made 12 March 2013 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 Wales to make provision about the circumstances in which a Revenue and Customs official may supply information to qualifying persons, and for what purposes. These Regulations also extend the application of the provisions within the 1992 Regulations relating to the collection of penalties, and amend the 1992 Regulations to account for the introduction of universal credit by the Welfare Reform Act 2012. Made under: Local Government Finance Act 1992 (Section 113, Schedule 2 paragraph 15B, Schedule 3 paragraph 6, Schedule 4 paragraph 1, Schedule 4 paragraph 12) PDFs: Printed copy https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013/pdf/wsi_20130570_mi.pdf ## Introductory text COUNCIL TAX, WALES Made 12 March 2013 Laid before the National Assembly for Wales 12 March 2013 Coming into force in accordance with regulation 1 The Welsh Ministers make the following Regulations in exercise of the powers conferred upon them by section 113(2) of, and paragraph 15B of Schedule 2 to the Local Government Finance Act 1992, and conferred upon the Secretary of State by section 113(2) of, paragraph 6 of Schedule 3 to, and paragraphs 1 and 12 of Schedule 4 to that Act and now vested in them. In accordance with paragraph 15B(6) of Schedule 2 to that Act the Commissioners for Her Majesty’s Revenue and Customs have consented to the making of these Regulations. ## 1 Title, commencement and application (1) The title of these Regulations is the Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013. Subject to paragraph (3), these Regulations come into force on 1 April 2013. (2) Regulations 3(c) to (e), 7 to 9 and 11 come into force on 29 April 2013. (3) These Regulations apply in relation to Wales. ## 2 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 The Council Tax (Administration and Enforcement) Regulations 1992 are amended in accordance with regulations 3 to 11. ## 3 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In regulation 1 (citation, commencement and interpretation)— (a) after the definition of “business day” insert— ““council tax offence” has the same meaning as in the detection of fraud regulations;”; (b) after the definition of “demand notice regulations” insert— ““detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013;”; (c) at the end of the definition of “exempt dwelling” omit “and”; (d) at the end of the definition of “managing agent” omit “.” and insert “; and”; (e) after the definition of “managing agent” insert— ““universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012.” ## 4 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 After regulation 5 (information as to deaths) insert— “Purposes for which a Revenue and Customs official may supply information 5A The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are— (a) making a council tax reduction scheme; (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence. Purposes for which information supplied under paragraph 15B may be used 5B The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with— (a) making a council tax reduction scheme; (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence; (d) any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme. Purposes for which information supplied under paragraph 15B may be supplied 5C The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are— (a) making a council tax reduction scheme; (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.” ## 5 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In paragraph (2)(e)(i) of regulation 27 (joint taxpayers) after “Schedule 3 to the Act” insert “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”. ## 6 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In regulation 29 (collection of penalties)— (a) in paragraph (1), after “Schedule 3 to the Act” insert “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations,”; (b) in paragraph (5), after “Schedule 3 to the Act” insert “, regulations 16(4) or 17(6) of the detection of fraud regulations”. ## 7 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In regulation 32 (interpretation and application of Part VI), in sub-paragraph (iii) of the definition of “earnings” in paragraph (1), after “Social Security Acts” insert “or universal credit”. ## 8 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In paragraph (2)(b) of regulation 52 (relationship between remedies), after “income support” insert “, universal credit”. ## 9 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In regulation 54 (joint and several liability: enforcement)— (a) in paragraph (5)(d), after “income support” insert “or universal credit”; (b) in paragraph (6A), after “income support” insert “or universal credit”. ## 10 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In paragraph (1)(c) of regulation 58 (outstanding liabilities on death) after “Schedule 3 to the Act” insert “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”. ## 11 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992 In the form specified in Schedule 3 (form of attachments of earnings order) in sub-paragraph (iii) of the definition of “earnings” in paragraph (1), after “Social Security Acts” insert “or universal credit”. ## Signature Carl Sargeant Minister for Local Government and Communities, one of the Welsh Ministers 12 March 2013 ## Explanatory note (This note is not part of the Regulations) 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 Wales to make provision about the circumstances in which a Revenue and Customs official may supply information to qualifying persons, and for what purposes. These Regulations also extend the application of the provisions within the 1992 Regulations relating to the collection of penalties, and amend the 1992 Regulations to account for the introduction of universal credit by the Welfare Reform Act 2012. Regulation 3 amends the 1992 Regulations to insert definitions for “council tax offences”, “detection of fraud regulations” and “universal credit”. Regulation 4 sets out the purposes for which a Revenue and Customs official may supply information relating to council tax to a qualifying person; other purposes this information may be used for; and the purposes for which this information can be supplied to another qualifying person. Regulations 5 and 6 amend regulations 27 and 29 of the 1992 Regulations, which deal with the collection of penalties, to provide for the collection of penalties imposed in accordance with regulations 13, 14, 16 and 17 of the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013 (“the detection of fraud Regulations”). Regulations 7 to 9 and 11 make consequential amendments to account for the introduction of universal credit. Regulation 10 amends regulation 58 of the 1992 Regulations to permit the collection of penalties imposed in accordance with regulations 13, 14, 16 and 17 of the detection of fraud Regulations as outstanding liabilities on death. The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained at Local Government Finance and Public Service Performance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ. --- Source: https://www.legislation.gov.uk/wsi/2013/570 (the official version) Page: https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no-2-wales-regulations-2013 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.