# The Council Tax (Administration and Enforcement) Regulations 1992, Regulation 33: Liability orders: preliminary steps

Extent: E+W

(1) Subject to paragraph (3), before a billing authority in Wales or England applies for a liability order it shall serve on the person against whom the application is to be made a notice (“final notice”), and where it is served by a billing authority in England, it must state every amount in respect of which the authority is to make the application.
(2) A final notice may be served by a billing authority in England in respect of an amount at any time after it has become due.
(3) Nothing in paragraph (1) shall require the service of a final notice by a billing authority in England in the circumstances mentioned in paragraph (3) of regulation 23 (including that paragraph as applied as mentioned in regulation 28A(2)).
(4) A final notice served by a billing authority in Wales must be served—
(a) not less than 14 days after the day on which the most recent reminder notice has been issued, and
(b) not less than 41 days after the day on which the payment was due to be paid and remains unpaid.
(5) A final notice served by a billing authority in Wales must state—
(a) the amount that is unpaid on the day the final notice is served,
(b) that the amount stated in sub-paragraph (a) is due by the end of the period of 21 days beginning with the day on which the final notice is served, and
(c) the effect of paragraph (6) below and the amount that becomes payable by the liable person in the circumstances mentioned in that paragraph.
(6) If the liable person has failed to pay the amount due by the end of the period of 21 days beginning with the day on which the final notice was served by a billing authority in Wales, the unpaid balance of the chargeable amount (or its estimated amount) becomes payable on the following day.

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Source: https://www.legislation.gov.uk/uksi/1992/613/regulation/33 (the official version)
Page: https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.