{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992.json",
  "id": "uksi/1992/613",
  "title": "The Council Tax (Administration and Enforcement) Regulations 1992",
  "short_title": "Council Tax (Administration and Enforcement) 1992",
  "long_title": "These Regulations make provision for the administration and enforcement of council tax in England and Wales under the Local Government Finance Act 1992 and related matters.",
  "citation": "S.I. 1992/613",
  "type": "uksi",
  "year": "1992",
  "number": "613",
  "version": "current",
  "date": "1992-03-10",
  "revised": true,
  "valid_from": "2026-04-01",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "General Citation, commencement and interpretation",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-1",
      "extent": "E",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Service of notices",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-2",
      "extent": "E",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "Information: General",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Information from residents, etc.",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Information from public bodies",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-4",
      "extent": "E+W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Information as to deaths",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5",
      "extent": "E+W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "Purposes for which a Revenue and Customs official may supply information",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5A",
      "extent": "W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5B",
      "kind": "regulation",
      "number": "5B",
      "heading": "Purposes for which information supplied under paragraph 15B may be used",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5B",
      "extent": "W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/5C",
      "kind": "regulation",
      "number": "5C",
      "heading": "Purposes for which information supplied under paragraph 15B may be supplied",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-5C",
      "extent": "W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Use of information by billing authority",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-6",
      "extent": "E+W",
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "Exempt Dwellings, Etc",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Information for owners of exempt dwellings, etc.",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-7",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Inquiries as to dwellings",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-8",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Assumptions as to dwellings",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-9",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Notification of assumption",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-10",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Correction of assumptions",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-11",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Information relating to exempt dwellings, etc.",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-12",
      "extent": "E+W",
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "Discounts and Premiums",
      "url": null,
      "extent": "E",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Interpretation of Part IV",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-13",
      "extent": "E+W",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Ascertainment of entitlement to discount or liability to premium",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-14",
      "extent": "E",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Assumptions as to discount or premium",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-15",
      "extent": "E",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Correction of discount or premium assumptions",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-16",
      "extent": "E",
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "part/V",
      "kind": "part",
      "number": "V",
      "heading": "Billing",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Interpretation and application of Part V",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-17",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "The requirement for demand notices",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-18",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Service of demand notices",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-19",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Demand notices: payments required",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-20",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Council tax: payments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-21",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/21A",
      "kind": "regulation",
      "number": "21A",
      "heading": "Referendums relating to council tax increases: excessive amount not approved",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-21A",
      "extent": "E.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/21B",
      "kind": "regulation",
      "number": "21B",
      "heading": "Referendums relating to council tax increases: excessive amount approved",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-21B",
      "extent": "E.",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Notices: further provision",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-22",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Failure to pay instalments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-23",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Payments: adjustments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-24",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Lump sum payments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-25",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Non-cash payments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-26",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Joint taxpayers",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-27",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Joint taxpayers' notice",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-28",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/28A",
      "kind": "regulation",
      "number": "28A",
      "heading": "Joint taxpayers' notice: further provision",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-28A",
      "extent": null,
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Collection of penalties",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-29",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/30",
      "kind": "regulation",
      "number": "30",
      "heading": "Appeals in relation to estimates",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-30",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "regulation/31",
      "kind": "regulation",
      "number": "31",
      "heading": "Demand notices: final adjustment",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-31",
      "extent": "E+W",
      "status": null,
      "parent": "part/V"
    },
    {
      "path": "part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "Enforcement",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/32",
      "kind": "regulation",
      "number": "32",
      "heading": "Interpretation and application of Part VI",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-32",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/33",
      "kind": "regulation",
      "number": "33",
      "heading": "Liability orders: preliminary steps",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-33",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/34",
      "kind": "regulation",
      "number": "34",
      "heading": "Application for liability order",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-34",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/35",
      "kind": "regulation",
      "number": "35",
      "heading": "Liability orders: further provision",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-35",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/36",
      "kind": "regulation",
      "number": "36",
      "heading": "Duties of debtors subject to liability order",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-36",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/36A",
      "kind": "regulation",
      "number": "36A",
      "heading": "Quashing of liability orders",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-36A",
      "extent": null,
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/37",
      "kind": "regulation",
      "number": "37",
      "heading": "Making of attachment of earnings order",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-37",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/38",
      "kind": "regulation",
      "number": "38",
      "heading": "Deductions under attachment of earnings order",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-38",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/39",
      "kind": "regulation",
      "number": "39",
      "heading": "Attachment of earnings orders: ancillary powers and duties of employers and others served",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-39",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/40",
      "kind": "regulation",
      "number": "40",
      "heading": "Attachment of earnings orders: duties of debtor",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-40",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/41",
      "kind": "regulation",
      "number": "41",
      "heading": "Attachment of earnings orders: ancillary powers and duties of authority",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-41",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/42",
      "kind": "regulation",
      "number": "42",
      "heading": "Priority as between orders",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-42",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/43",
      "kind": "regulation",
      "number": "43",
      "heading": "Attachment of earnings orders: persons employed under the Crown",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-43",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/44",
      "kind": "regulation",
      "number": "44",
      "heading": "Attachment of allowances orders",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-44",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/45",
      "kind": "regulation",
      "number": "45",
      "heading": "Enforcement by taking control of goods",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-45",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/45A",
      "kind": "regulation",
      "number": "45A",
      "heading": "Information preliminary to distress",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-45A",
      "extent": null,
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "regulation/46",
      "kind": "regulation",
      "number": "46",
      "heading": "Appeals in connection with distress",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-46",
      "extent": "E+W",
      "status": "repealed",
      "parent": "part/VI"
    },
    {
      "path": "regulation/47",
      "kind": "regulation",
      "number": "47",
      "heading": "Commitment to prison",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-47",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/48",
      "kind": "regulation",
      "number": "48",
      "heading": "Commitment to prison: further provision",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-48",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/49",
      "kind": "regulation",
      "number": "49",
      "heading": "Insolvency",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-49",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/50",
      "kind": "regulation",
      "number": "50",
      "heading": "Charging orders",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-50",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/51",
      "kind": "regulation",
      "number": "51",
      "heading": "Charging orders: further provision",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-51",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/52",
      "kind": "regulation",
      "number": "52",
      "heading": "Relationship between remedies",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-52",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/53",
      "kind": "regulation",
      "number": "53",
      "heading": "Magistrates' courts",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-53",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/54",
      "kind": "regulation",
      "number": "54",
      "heading": "Joint and several liability: enforcement",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-54",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/55",
      "kind": "regulation",
      "number": "55",
      "heading": "Repayments",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-55",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/56",
      "kind": "regulation",
      "number": "56",
      "heading": "Offences",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-56",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "regulation/57",
      "kind": "regulation",
      "number": "57",
      "heading": "Miscellaneous provisions",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-57",
      "extent": "E+W",
      "status": null,
      "parent": "part/VI"
    },
    {
      "path": "part/VII",
      "kind": "part",
      "number": "VII",
      "heading": "Miscellaneous",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/58",
      "kind": "regulation",
      "number": "58",
      "heading": "Outstanding liabilities on death",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-58",
      "extent": "E+W",
      "status": null,
      "parent": "part/VII"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/signature",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "COUNCIL TAX INSTALMENT SCHEMES",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/part/I",
      "kind": "part",
      "number": "I",
      "heading": "PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-1",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-2",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-3",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-4",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-5",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/I"
    },
    {
      "path": "schedule/1/part/II",
      "kind": "part",
      "number": "II",
      "heading": "PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-6",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-7",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-8",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/II"
    },
    {
      "path": "schedule/1/part/III",
      "kind": "part",
      "number": "III",
      "heading": "CESSATION AND ADJUSTMENT OF INSTALMENTS",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-9",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-10",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/1/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-1/paragraph-11",
      "extent": "E+W",
      "status": null,
      "parent": "schedule/1/part/III"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-2",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-3",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-4",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "CHARGES CONNECTED WITH DISTRESS",
      "url": null,
      "extent": "E+W",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-5/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-5/paragraph-2",
      "extent": "E+W",
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-5/paragraph-2A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-5/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/5"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "COSTS CONNECTED WITH COMMITTAL",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/schedule-6",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/note",
      "extent": "E+W",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/14",
      "title": "Local Government Finance Act 1992",
      "url": "https://openlegislation.uk/local-government-finance-act-1992",
      "provisions": [
        "section/16",
        "section/113",
        "schedule/2/paragraph/1",
        "schedule/2/paragraph/2",
        "schedule/2/paragraph/3",
        "schedule/2/paragraph/4",
        "schedule/2/paragraph/5",
        "schedule/2/paragraph/6",
        "schedule/2/paragraph/7",
        "schedule/2/paragraph/8",
        "schedule/2/paragraph/9",
        "schedule/2/paragraph/10",
        "schedule/2/paragraph/11",
        "schedule/2/paragraph/13",
        "schedule/2/paragraph/16",
        "schedule/2/paragraph/18",
        "schedule/3/paragraph/1",
        "schedule/3/paragraph/6",
        "schedule/4/paragraph/1",
        "schedule/4/paragraph/2",
        "schedule/4/paragraph/3",
        "schedule/4/paragraph/4",
        "schedule/4/paragraph/5",
        "schedule/4/paragraph/6",
        "schedule/4/paragraph/7",
        "schedule/4/paragraph/8",
        "schedule/4/paragraph/9",
        "schedule/4/paragraph/10",
        "schedule/4/paragraph/11",
        "schedule/4/paragraph/12",
        "schedule/4/paragraph/13",
        "schedule/4/paragraph/14",
        "schedule/4/paragraph/15",
        "schedule/4/paragraph/17",
        "schedule/4/paragraph/18",
        "schedule/4/paragraph/19"
      ]
    }
  ],
  "changes_made_to": 266,
  "changes_made_to_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613",
    "retrieved_at": "2026-10-29T14:26:11.808312+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."
}