{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/regulation-3",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025/regulation-3.json",
  "legislation": "wsi/2025/1109",
  "legislation_title": "The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-amendment-wales-regulations-2025",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Council Tax (Administration and Enforcement) Regulations 1992",
  "text": "In regulation 23 (failure to pay instalments)—\n(a) in paragraph (1)(a), after “billing authority” insert “in Wales or England”;\n(b) in paragraph (1), for “the billing authority shall serve a notice (“reminder notice”) on the liable person stating—” substitute “the billing authority in England shall, and the billing authority in Wales may, serve a notice (“reminder notice”) on the liable person. Where the notice is served by a billing authority in England, it must state—”;\n(c) in paragraph (2), after “reminder notice” insert “by a billing authority in England”;\n(d) in paragraph (3), after “is issued” insert “by a billing authority in England”;\n(e) in paragraph (4), after “reminder notice” insert “issued by a billing authority in England”;\n(f) after paragraph (4) insert—\n“(5) A reminder notice served by a billing authority in Wales under regulation 23(1) must state—\n(a) the amount which is the aggregate of the instalments which are due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1, and which are unpaid on the day on which the reminder notice is issued,\n(b) the instalments that will become due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1, within the period of seven days beginning with the day on which the reminder notice is issued,\n(c) that the amount stated in sub-paragraph (a) is overdue,\n(d) that the amount stated in sub-paragraph (b) is due to be paid within the period mentioned in that sub-paragraph, and\n(e) any other information as the billing authority considers necessary.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2025/1109/regulation/3",
    "retrieved_at": "2026-10-28T22:56:40.488729+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."
}