Regulation 33 Liability orders: preliminary stepsI1
England and Wales
Subject to paragraph (3), before a billing authority F1in Wales or England applies for a liability order it shall serve on the person against whom the application is to be made a notice F2(“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.
A final notice may be served F3by a billing authority in England in respect of an amount at any time after it has become due.
Nothing in paragraph (1) shall require the service of a final notice F5by 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)).
A final notice served by a billing authority in Wales must be served—
not less than 14 days after the day on which the most recent reminder notice has been issued, and
not less than 41 days after the day on which the payment was due to be paid and remains unpaid.
A final notice served by a billing authority in Wales must state—
the amount that is unpaid on the day the final notice is served,
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
the effect of paragraph (6) below and the amount that becomes payable by the liable person in the circumstances mentioned in that paragraph.
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.
Annotations
Textual amendments
- F1
Words in reg. 33(1) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(a)(i)
- F2
Words in reg. 33(1) substituted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(a)(ii)
- F3
Words in reg. 33(2) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(b)
- F4
Reg. 33(3) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 5(b)
- F5
Words in reg. 33(3) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(c)
- F6
Reg. 33(4)-(6) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(d)
Commencement
- I1
Reg. 33 in force at 1.4.1992, see reg. 1(1)