{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no2-england-regulations-2012/note",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no2-england-regulations-2012/note.json",
  "legislation": "uksi/2012/3086",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-no2-england-regulations-2012",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe 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 the introduction of local council tax reduction schemes and local premiums for long term empty dwellings through the Local Government Finance Act 2012. These Regulations enable these reductions and premiums to be billed for and enforced. Regulation 2(2), (5) to (12) and (15) make such consequential amendments.\nRegulation 2(3) provides for the information to be supplied by billing authorities with a council tax demand notice to be supplied by publication on a website unless a hard copy is requested.\nRegulation 2(4) prevents billing authorities from sharing information supplied under paragraph 15A of Schedule 2 to the Local Government Finance Act 1992 or section 131 of the Welfare Reform Act 2012 with other authorities under the 1992 Regulations.\nRegulation 2(13) and (14) provide for a person to request to pay their council tax in 12 monthly instalments rather than 10.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3086/note",
    "retrieved_at": "2026-10-29T01:10:42.969228+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."
}