{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1998/note",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1998/note.json",
  "legislation": "uksi/1998/295",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-regulations-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992.\nRegulation 3 requires an interval of 14 days to elapse after the service of a summons to a council tax debtor, before a liability order may be made against him.\nRegulation 4 restricts to two the number of attachment of earnings orders which may be made against a debtor by any authority. Regulation 5 introduces revised tables of deductions from monthly, weekly and daily earnings.\nRegulation 6 introduces a requirement for bailiffs levying distress for unpaid council tax to be certificated by the county court.\nRegulation 7 requires certain information to be given to a debtor by the billing authority before distress is levied to recover a debt, and regulation 8 revises the levels of certain fees which may be charged in respect of distress. These are increased, on average, by a factor of approximately 25 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/295/note",
    "retrieved_at": "2026-10-29T11:37:40.036196+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."
}