{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2022/note",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2022/note.json",
  "legislation": "wsi/2022/107",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2022",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which apply in relation to Wales, amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”).\nSchedule 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.\nThe 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.\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2022/107/note",
    "retrieved_at": "2026-10-28T23:08:06.050676+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."
}