Explanatory note

These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”).

The 1992 Regulations make provision for the administration and enforcement of council tax in Wales and England under the Local Government Finance Act 1992 and, in Part 5 and Part 6 respectively, outline the process a billing authority must follow when collecting council tax and enforcing a council tax debt.

Regulation 23 of the 1992 Regulations prescribes the circumstances when the billing authority must serve a reminder notice, and when the unpaid balance of the estimated amount or the chargeable amount become payable. Regulation 3 of these Regulations amends regulation 23 of the 1992 Regulations to prescribe that, in Wales, a billing authority may serve a reminder notice on a liable person when instalments that are payable have not been paid, and this notice must include certain information, including the amount which is the aggregate of the instalments which are due and any instalments that will become due within seven days of the notice being issued.

Regulation 24 of the 1992 Regulations prescribes the circumstances when the chargeable amount must be adjusted. Regulation 4 of these Regulations amends the definition of “estimated amount” in regulation 24 of the 1992 Regulations to reflect that the chargeable amount (or estimated amount) becomes due after a liable person has failed to pay the amount stated under a final notice rather than under a reminder notice.

Regulation 27 of the 1992 Regulations provides for the billing of persons who are jointly and severally liable to pay council tax. Regulation 5 of these Regulations amends regulation 27 of the 1992 Regulations to enable regulation 33 to operate in the case of jointly and severally liable council tax payers.

Regulation 33 of the 1992 Regulations prescribes the steps a billing authority must take before it can apply to a magistrates’ court for a liability order. Regulation 6 of these Regulations amends regulation 33 of the 1992 Regulations to prescribe that, in Wales, a billing authority must serve a final notice on a liable person after a specified period of time, before it can apply to a magistrates’ court for a liability order.

Regulation 34 of the 1992 Regulations prescribes the process a billing authority must follow to apply for a liability order. Regulation 7 of these Regulations amends regulation 34 of the 1992 Regulations to prescribe that, in Wales, where a final notice has been served and the amount stated in the notice remains unpaid after a specified period of time, the billing authority may apply to a magistrates’ court for a liability order.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ and is published on www.gov.wales.