{
  "url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-54",
  "json_url": "https://openlegislation.uk/council-tax-administration-and-enforcement-regulations-1992/regulation-54.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/54",
  "kind": "regulation",
  "number": "54",
  "heading": "Joint and several liability: enforcement",
  "text": "(1) This regulation has effect with respect to the application of regulations 33 to 53 to a sum for which persons are jointly and severally liable under Part V.\n(2) In this regulation, “joint taxpayers” means two or more individuals who are jointly and severally liable to pay an amount in respect of council tax.\n(3) A final notice served in accordance with regulation 33 on every person against whom the application for a liability order is to be made may be addressed to two or more joint taxpayers in joint names.\n(3A) A summons under regulation 34(2) may be addressed to two or more joint taxpayers in joint names.\n(4) A liability order may be made against one or more joint taxpayers in respect of an amount for which they are jointly and severally liable.\n(5) Where a liability order has been made against two or more joint taxpayers, subject to paragraphs (6) and (6A)—\n(a) an attachment of allowances order or an attachment of earnings order may be made against one of them, or different such orders may be made against more than one;\n(b) the Schedule 12 procedure may be used against one or more of them; ...\n(c) a charging order may be made against one of them, or against more than one jointly, or different such orders may be made against more than one of them (as the circumstances require) and\n(d) deductions may be made under the Income Support Regulations from any amount payable to one or more of them by way of income support or universal credit.\n(6) Where a liability order has been made against two or more joint taxpayers in respect of an amount, steps by way of any method specified in paragraph (5)—\n(a) may not be taken under it in respect of one of them while steps by way of that or another of those methods are being taken under it in respect of another of them; and\n(b) may be taken in respect of one of them notwithstanding that no steps by way of that or another of those methods have been taken under it in respect of another of them.\n(6A) Where a liability order has been made against two or more joint taxpayers and an amount is payable to one of them by way of income support or universal credit and—\n(a) deductions are being made under the Income Support Regulations from any such amount; or\n(b) an application under regulation 2 of those Regulations has been made in respect of him to the Secretary of State and remains undetermined,\nno steps, or no further steps, by way of attachment of allowances or earnings, distress, commitment, bankruptcy or charging may be taken, under that or any other liability order, against him or any other of those joint taxpayers who is a member of his family.\n(6B) In paragraph (6A) above—\n“income support” means income support within the meaning of the Social Security Contributions and Benefits Act 1992; and\n“family” has the same meaning as in section 137(1) of that Act.\n(7) Where the Schedule 12 procedure has been used against two or more joint taxpayers in respect of an amount a warrant of commitment may, subject to paragraph (8), be applied for at any time against one of them or different warrants may be applied for against more than one of them: but no such application may be made in respect of any of them who has not attained the age of 18 years.\n(7) Where the Schedule 12 procedure has been used against two or more joint taxpayers in respect of an amount, a billing authority in England may, subject to paragraph (8), apply for a warrant of commitment at any time against one of them or different warrants may be applied for against more than one of them: but no such application may be made in respect of any of them who has not attained the age of 18 years.\n(8) Where a liability order has been made against two or more joint taxpayers in respect of an amount, a warrant of commitment may not be applied for unless—\n(a) distress has been made against all of them; and\n(b) the person making the distress reports to the authority that, in relation to each of them, he was unable (for whatever reason) to find any or sufficient goods.\n(9) Where a liability order has been made against two or more joint taxpayers in respect of an amount, and a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) one of them under regulation 47(3), no steps, or no further steps, may be taken against any of them by way of attachment of allowances or earnings, the Schedule 12 procedure, bankruptcy or charging in relation to the amount mentioned in regulation 47(4).\n(9A) Where a liability order has been made against persons who are joint taxpayers, and a warrant of commitment is issued against (or a term of imprisonment is fixed in the case of) one of them under regulation 47(3), no steps, or further steps, may be taken under the Income Support Regulations in respect of any of them in relation to the amount mentioned in regulation 47(4).\n(10) Where a liability order has been made against two or more joint taxpayers in respect of an amount and in using the Schedule 12 procedure against one of them goods jointly owned by both or all of them are found, control may be taken of those goods with respect to that amount; but in any subsequent proceedings under regulation 47 (commitment), charges arising under the Taking Control of Goods (Fees) Regulations 2014 from the use of the Schedule 12 procedure shall be treated as charges relating to the person against whose goods the Schedule 12 procedure was intended to be used when the joint goods were found, and not as charges relating to the other or others.\n(11) Where—\n(a) a liability order has been made against more than one person in respect of an amount; and\n(b) a charge has arisen against one of them for the enforcement stage within the meaning of regulation 5 of the Taking Control of Goods (Fees) Regulations 2014 in respect of that amount,\nno further charge for the enforcement stage or compliance stage (within the meaning of regulation 5 of the Taking Control of Goods (Fees) Regulations 2014) in consequence of any further use or attempted use of the Schedule 12 procedure in respect of that amount may be recovered from any of them; and a charge for the compliance stage shall be treated for those purposes as a charge with respect to the others as well as that one.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 54(3A) inserted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 54(5) substituted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 54(5)(b) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(i) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in reg. 54(5) omitted (1.4.1994) by virtue of The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 54(5)(d) and word inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(a)(iii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 54(5)(d) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(5) and words and inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 9(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 54(6) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Reg. 54(6A)(6B) inserted (1.4.1994) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1994 (S.I. 1994/505), regs. 1, 8(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 54(6A) inserted (E.) (29.4.2013) by The Universal Credit (Consequential, Supplementary, Incidental and Miscellaneous Provisions) Regulations 2013 (S.I. 2013/630), regs. 1(2), 56(5) and words and inserted (W.) (29.4.2013) by The Council Tax (Administration and Enforcement) (Amendment No. 2) (Wales) Regulations 2013 (S.I. 2013/570), regs. 1(2), 9(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Reg. 54(7) substituted (W.) (1.4.2019) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019 (S.I. 2019/220), regs. 1(2), 2(3) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 54(7) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(ii) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in reg. 54(9) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iii) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Reg. 54(9A) inserted (1.4.1993) by The Council Tax (Administration and Enforcement) (Amendment) (No. 2) Regulations 1993 (S.I. 1993/773), regs. 1, 7(a)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(aa) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(bb) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(cc) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in reg. 54(10) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(iv)(dd) (with arts. 3, 4)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Reg. 54(11) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(v) (with arts. 3, 4)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 54 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/54",
    "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."
}