Explanatory note

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 take into account the introduction of local council tax reduction schemes made by a billing authority in accordance with the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 or which apply in default by virtue of paragraph 6(1)(e) of Schedule 1B to the Local Government Finance Act 2012. These Regulations enable these reductions to be taken into account in the billing and enforcement of council tax. Regulation 2(2), (5) to (10) and (13) makes consequential amendments.

Regulation 2(3) enables a billing authority (unless a hard copy is requested) to supply the information required to be supplied with a council tax demand notice by publishing that information on a website.

Regulation 2(4) prevents billing authorities from sharing information supplied under paragraph 15B 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.

Regulation 2(11) and (12) provides for a person to request to pay their council tax in 12 monthly instalments rather than 10.

The Welsh Ministers' Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.