Regulation 6 Amendments to the Council Tax (Administration and Enforcement) Regulations 1992

In regulation 33 (liability orders: preliminary steps)—

(a)

in paragraph (1)—

(i)

after “billing authority” insert “in Wales or England”;

(ii)

for “(“final notice”), which is to” substitute “(“final notice”), and where it is served by a billing authority in England, it must”;

(b)

in paragraph (2), after “served” insert “by a billing authority in England”;

(c)

in paragraph (3), after “final notice” insert “by a billing authority in England”;

(d)

after paragraph (3) insert—

“(4)

A final notice served by a billing authority in Wales must be served—

(a)

not less than 14 days after the day on which the most recent reminder notice has been issued, and

(b)

not less than 41 days after the day on which the payment was due to be paid and remains unpaid.

(5)

A final notice served by a billing authority in Wales must state—

(a)

the amount that is unpaid on the day the final notice is served,

(b)

that the amount stated in sub-paragraph (a) is due by the end of the period of 21 days beginning with the day on which the final notice is served, and

(c)

the effect of paragraph (6) below and the amount that becomes payable by the liable person in the circumstances mentioned in that paragraph.

(6)

If the liable person has failed to pay the amount due by the end of the period of 21 days beginning with the day on which the final notice was served by a billing authority in Wales, the unpaid balance of the chargeable amount (or its estimated amount) becomes payable on the following day.”