{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-23",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-23.json",
  "legislation": "uksi/1992/613",
  "legislation_title": "The Council Tax (Administration and Enforcement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Failure to pay instalments",
  "text": "(1) Subject to paragraph (2), where—\n(a) a demand notice has been served by a billing authority in Wales or England on a liable person,\n(b) instalments in respect of the council tax to which the notice relates are payable in accordance with Part I of Schedule 1 or, as the case may be, a Part II scheme or a determination under regulation 21(7), and\n(c) any such instalment is not paid in accordance with that Schedule or, as the case may be, the relevant scheme or determination,\nthe 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(i) 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 andwhich are unpaid and the instalments that will become due within the period of seven days beginning with the day on which the reminder notice is issued;\n(ii) that the amount mentioned in sub-paragraph (i) above is required to be paid by him within the period mentioned in that sub-paragraph;\n(iii) the effect of paragraph (3) below and the amount that will become payable by him in the circumstances mentioned in that paragraph; and\n(iv) where the notice is the second such notice as regards the relevant year, the effect of paragraph (4) below.\n(2) Nothing in paragraph (1) shall require the service of a reminder notice by a billing authority in England—\n(a) where all the instalments have fallen due; or\n(b) in the circumstances mentioned in paragraphs (3) and (4).\n(3) If, within the period of 7 days beginning with the day on which a reminder notice is issued by a billing authority in England, the liable person fails to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount (or, as the case may be, the chargeable amount) shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.\n(4) If, after making a payment in accordance with a reminder notice issued by a billing authority in England which is the second such notice as regards the relevant year, the liable person fails to pay any subsequent instalment as regards that year on or before the day on which it falls due, the unpaid balance of the estimated amount (or, as the case may be, the chargeable amount) shall become payable by him on the day following the day of the failure.\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": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 23(1)(a) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 23(1)(b) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 23(1)(c) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(a)(ii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 23(1) substituted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 23(1)(i)-(iv) substituted for reg. 23(1)(i)-(iii) (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 23(2) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 23(3) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(d)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 23(3) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 23(4) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(e)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in reg. 23(4) inserted (18.3.1997) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1997 (S.I. 1997/393), regs. 1, 4(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Reg. 23(5) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(f)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 in force at 1.4.1992, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613/regulation/23",
    "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."
}