{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-28",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Joint taxpayers' notice",
  "text": "(1) An amount shall not be payable by a person who is one of joint taxpayers and on whom a demand notice has not been served unless a notice (“joint taxpayers' notice”) is served on him in accordance with the following provisions of this regulation.\n(2) A joint taxpayers' notice may not be served on a person after the expiry of the period of six years beginning with the first day of the financial year to which the notice relates.\n(3) Where—\n(a) a joint taxpayers' notice is served during the relevant year; and\n(b) the person on whom (as one of the joint taxpayers) a demand notice for that year was served (or, if more than one person was so served, each of them) is not on the day of issue of the notice one of the joint taxpayers; and\n(c) the unpaid balance of the estimated amount has not become due as mentioned in paragraph (3) or (4) of regulation 23,\nthe notice shall require the payment of the adjusted amount.\n(4) For the purposes of paragraph (3)—\n“the adjusted amount” means an amount equal to the lesser of—\n(a)the billing authority’s estimate of the chargeable amount made as respects the period to which the joint taxpayers' notice relates; and regulation 20(3) shall have effect for these purposes as it has effect in a case to which regulation 27 applies and as if references in regulation 27(2)(b) to the demand notice were references to the joint taxpayers' notice; and\n(b)the relevant sum; and\n“the relevant sum” means an amount equal to the difference between—\n(a)the amount estimated or last estimated as regards the dwelling concerned—\n(i)for the purposes of an agreement under regulation 21(5); or\n(ii)under regulation 20(2) for the purposes of the demand notice or any subsequent notice given under paragraph 10 of Schedule 1; and\n(b)the aggregate of the amounts paid to the authority under any such agreement or notice before the issue of the joint taxpayers' notice.\n(5) Subject to regulation 28A(1), the amount required to be paid under paragraph (3) shall be payable by instalments of such amounts, and at such intervals and on such days in each interval, as are specified in the notice; provided that the number of instalments shall not be less than the number of instalments payable under the agreement, the demand notice or any subsequent notice given under paragraph 10 of Schedule 1, as the case may be, as regards the period beginning on the day on which the joint taxpayers' notice is served and ending on the last day of the relevant year.\n(6) A joint taxpayers' notice which is issued after the end of the relevant year, or after the unpaid balance of the estimated amount has become due as mentioned in paragraph (3) or (4) of regulation 23, shall (as the billing authority determines) require payment of the amount concerned—\n(a) on the expiry of such period (being not less than 14 days) after the issue of the notice as is specified in it; or\n(b) by instalments of such amounts as are specified in the notice, payable at such intervals and on such day in each interval as is so specified.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 28, 28A substituted for reg. 28 (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 12"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 28(4) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/613/regulation/28",
    "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."
}