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The Council Tax (Administration and Enforcement) Regulations 1992 in England

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. 6Use of information by billing authority
  9. Part III: Exempt Dwellings, Etc
  10. 7Information for owners of exempt dwellings, etc.
  11. 8Inquiries as to dwellings
  12. 9Assumptions as to dwellings
  13. 10Notification of assumption
  14. 11Correction of assumptions
  15. 12Information relating to exempt dwellings, etc.
  16. Part IV: Discounts and Premiums
  17. 13Interpretation of Part IV
  18. 14Ascertainment of entitlement to discount or liability to premium
  19. 15Assumptions as to discount or premium
  20. 16Correction of discount or premium assumptions
  21. Part V: Billing
  22. 17Interpretation and application of Part V
  23. 18The requirement for demand notices
  24. 19Service of demand notices
  25. 20Demand notices: payments required
  26. 21Council tax: payments
  27. 22Notices: further provision
  28. 23Failure to pay instalments
  29. 24Payments: adjustments
  30. 25Lump sum payments
  31. 26Non-cash payments
  32. 27Joint taxpayers
  33. 28Joint taxpayers' notice
  34. 28AJoint taxpayers' notice: further provision
  35. 29Collection of penalties
  36. 30Appeals in relation to estimates
  37. 31Demand notices: final adjustment
  38. Part VI: Enforcement
  39. 32Interpretation and application of Part VI
  40. 33Liability orders: preliminary steps
  41. 34Application for liability order
  42. 35Liability orders: further provision
  43. 36Duties of debtors subject to liability order
  44. 36AQuashing of liability orders
  45. 37Making of attachment of earnings order
  46. 38Deductions under attachment of earnings order
  47. 39Attachment of earnings orders: ancillary powers and duties of employers and others served
  48. 40Attachment of earnings orders: duties of debtor
  49. 41Attachment of earnings orders: ancillary powers and duties of authority
  50. 42Priority as between orders
  51. 43Attachment of earnings orders: persons employed under the Crown
  52. 44Attachment of allowances orders
  53. 45Enforcement by taking control of goods
  54. 45AInformation preliminary to distress Repealed
  55. 46Appeals in connection with distress Repealed
  56. 47Commitment to prison
  57. 48Commitment to prison: further provision
  58. 49Insolvency
  59. 50Charging orders
  60. 51Charging orders: further provision
  61. 52Relationship between remedies
  62. 53Magistrates' courts
  63. 54Joint and several liability: enforcement
  64. 55Repayments
  65. 56Offences
  66. 57Miscellaneous provisions
  67. Part VII: Miscellaneous
  68. 58Outstanding liabilities on death
  69. Signature
  70. Schedule 1: COUNCIL TAX INSTALMENT SCHEMES
  71. Part I: PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS
  72. 1Paragraph 1
  73. 2Paragraph 2
  74. 3Paragraph 3
  75. 4Paragraph 4
  76. 4AParagraph 4A
  77. 5Paragraph 5
  78. Part II: PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES
  79. 6Paragraph 6
  80. 7Paragraph 7
  81. 8Paragraph 8
  82. Part III: CESSATION AND ADJUSTMENT OF INSTALMENTS
  83. 9Paragraph 9
  84. 10Paragraph 10
  85. 11Paragraph 11
  86. Schedule 2FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT
  87. Schedule 3Schedule 3
  88. Schedule 4DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER
  89. Schedule 5: CHARGES CONNECTED WITH DISTRESS Repealed
  90. 1Paragraph 1 Repealed
  91. 2Paragraph 2 Repealed
  92. 2AParagraph 2A Repealed
  93. 3Paragraph 3 Repealed
  94. Schedule 6COSTS CONNECTED WITH COMMITTAL
  95. Explanatory note