Explanatory note

These Regulations, which apply in relation to Wales, amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”).

Schedule 4 to the 1992 Regulations specifies deductions to be made under an attachment of earnings order, that can be directed by a billing authority (county or county borough council) to the employer of a person who has received a liability order from a magistrates’ court under paragraph 3 of Schedule 4 (liability orders) to the Local Government Finance Act 1992.

The Schedule to these Regulations replaces Schedule 4 to the 1992 Regulations, and includes revised deductions from weekly, monthly and daily earnings relating to attachment of earning orders made on or after 1 April 2022.

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.