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The Council Tax (Administration and Enforcement) Regulations 1992

S.I. 1992/613 · Made 10 March 1992 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2026.

COUNCIL TAX, ENGLAND AND WALES

Made 10th March 1992

Laid before Parliament 11th March 1992

Coming into force 1st April 1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 16(3) and 113(1) and (2) of, and paragraphs 1(1), 2(2), (3), (4)(a) to (c) and (5), 3 to 11, 13(1)(a) and (3), 16 and 18 of Schedule 2, paragraphs 1 and 6 of Schedule 3 and paragraphs 1 to 15, and 17 to 19 of Schedule 4 to, the Local Government Finance Act 1992f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:C1

Annotations to the whole text

Modifications

C1

Regulations modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 16, 17

Footnotes

f1

1992 c. 14. See section 116(1) for the definition of “prescribed”.

Contents

  1. Part I: General Citation, commencement and interpretation
  2. 1Regulation 1
  3. 2Service of notices
  4. Part II: Information: General
  5. 3Information from residents, etc.
  6. 4Information from public bodies
  7. 5Information as to deaths
  8. 5APurposes for which a Revenue and Customs official may supply information
  9. 5BPurposes for which information supplied under paragraph 15B may be used
  10. 5CPurposes for which information supplied under paragraph 15B may be supplied
  11. 6Use of information by billing authority
  12. Part III: Exempt Dwellings, Etc
  13. 7Information for owners of exempt dwellings, etc.
  14. 8Inquiries as to dwellings
  15. 9Assumptions as to dwellings
  16. 10Notification of assumption
  17. 11Correction of assumptions
  18. 12Information relating to exempt dwellings, etc.
  19. Part IV: Discounts and Premiums
  20. 13Interpretation of Part IV
  21. 14Ascertainment of entitlement to discount or liability to premium
  22. 15Assumptions as to discount or premium
  23. 16Correction of discount or premium assumptions
  24. Part V: Billing
  25. 17Interpretation and application of Part V
  26. 18The requirement for demand notices
  27. 19Service of demand notices
  28. 20Demand notices: payments required
  29. 21Council tax: payments
  30. 21AReferendums relating to council tax increases: excessive amount not approved
  31. 21BReferendums relating to council tax increases: excessive amount approved
  32. 22Notices: further provision
  33. 23Failure to pay instalments
  34. 24Payments: adjustments
  35. 25Lump sum payments
  36. 26Non-cash payments
  37. 27Joint taxpayers
  38. 28Joint taxpayers' notice
  39. 28AJoint taxpayers' notice: further provision
  40. 29Collection of penalties
  41. 30Appeals in relation to estimates
  42. 31Demand notices: final adjustment
  43. Part VI: Enforcement
  44. 32Interpretation and application of Part VI
  45. 33Liability orders: preliminary steps
  46. 34Application for liability order
  47. 35Liability orders: further provision
  48. 36Duties of debtors subject to liability order
  49. 36AQuashing of liability orders
  50. 37Making of attachment of earnings order
  51. 38Deductions under attachment of earnings order
  52. 39Attachment of earnings orders: ancillary powers and duties of employers and others served
  53. 40Attachment of earnings orders: duties of debtor
  54. 41Attachment of earnings orders: ancillary powers and duties of authority
  55. 42Priority as between orders
  56. 43Attachment of earnings orders: persons employed under the Crown
  57. 44Attachment of allowances orders
  58. 45Enforcement by taking control of goods
  59. 45AInformation preliminary to distress Repealed
  60. 46Appeals in connection with distress Repealed
  61. 47Commitment to prison
  62. 48Commitment to prison: further provision
  63. 49Insolvency
  64. 50Charging orders
  65. 51Charging orders: further provision
  66. 52Relationship between remedies
  67. 53Magistrates' courts
  68. 54Joint and several liability: enforcement
  69. 55Repayments
  70. 56Offences
  71. 57Miscellaneous provisions
  72. Part VII: Miscellaneous
  73. 58Outstanding liabilities on death
  74. Signature
  75. Schedule 1: COUNCIL TAX INSTALMENT SCHEMES
  76. Part I: PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS
  77. 1Paragraph 1
  78. 2Paragraph 2
  79. 3Paragraph 3
  80. 4Paragraph 4
  81. 4AParagraph 4A
  82. 5Paragraph 5
  83. Part II: PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES
  84. 6Paragraph 6
  85. 7Paragraph 7
  86. 8Paragraph 8
  87. Part III: CESSATION AND ADJUSTMENT OF INSTALMENTS
  88. 9Paragraph 9
  89. 10Paragraph 10
  90. 11Paragraph 11
  91. Schedule 2FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT
  92. Schedule 3Schedule 3
  93. Schedule 4DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER
  94. Schedule 5: CHARGES CONNECTED WITH DISTRESS Repealed
  95. 1Paragraph 1 Repealed
  96. 2Paragraph 2 Repealed
  97. 2AParagraph 2A Repealed
  98. 3Paragraph 3 Repealed
  99. Schedule 6COSTS CONNECTED WITH COMMITTAL
  100. Explanatory note