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The Council Tax (Administration and Enforcement) Regulations 1992 in Wales

S.I. 1992/613 · Made 10 March 1992 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2026.

COUNCIL TAX, ENGLAND AND WALES

Made 10th March 1992

Laid before Parliament 11th March 1992

Coming into force 1st April 1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 16(3) and 113(1) and (2) of, and paragraphs 1(1), 2(2), (3), (4)(a) to (c) and (5), 3 to 11, 13(1)(a) and (3), 16 and 18 of Schedule 2, paragraphs 1 and 6 of Schedule 3 and paragraphs 1 to 15, and 17 to 19 of Schedule 4 to, the Local Government Finance Act 1992f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:C1

Annotations to the whole text

Modifications

C1

Regulations modified (1.4.1995) by The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 (S.I. 1995/247), regs. 1, 16, 17

Footnotes

f1

1992 c. 14. See section 116(1) for the definition of “prescribed”.

Contents

  1. Part I: General Citation, commencement and interpretation
  2. Part II: Information: General
  3. 3Information from residents, etc.
  4. 4Information from public bodies
  5. 5Information as to deaths
  6. 5APurposes for which a Revenue and Customs official may supply information
  7. 5BPurposes for which information supplied under paragraph 15B may be used
  8. 5CPurposes for which information supplied under paragraph 15B may be supplied
  9. 6Use of information by billing authority
  10. Part III: Exempt Dwellings, Etc
  11. 7Information for owners of exempt dwellings, etc.
  12. 8Inquiries as to dwellings
  13. 9Assumptions as to dwellings
  14. 10Notification of assumption
  15. 11Correction of assumptions
  16. 12Information relating to exempt dwellings, etc.
  17. 13Interpretation of Part IV
  18. Part V: Billing
  19. 17Interpretation and application of Part V
  20. 18The requirement for demand notices
  21. 19Service of demand notices
  22. 20Demand notices: payments required
  23. 21Council tax: payments
  24. 22Notices: further provision
  25. 23Failure to pay instalments
  26. 24Payments: adjustments
  27. 25Lump sum payments
  28. 26Non-cash payments
  29. 27Joint taxpayers
  30. 28Joint taxpayers' notice
  31. 28AJoint taxpayers' notice: further provision
  32. 29Collection of penalties
  33. 30Appeals in relation to estimates
  34. 31Demand notices: final adjustment
  35. Part VI: Enforcement
  36. 32Interpretation and application of Part VI
  37. 33Liability orders: preliminary steps
  38. 34Application for liability order
  39. 35Liability orders: further provision
  40. 36Duties of debtors subject to liability order
  41. 36AQuashing of liability orders
  42. 37Making of attachment of earnings order
  43. 38Deductions under attachment of earnings order
  44. 39Attachment of earnings orders: ancillary powers and duties of employers and others served
  45. 40Attachment of earnings orders: duties of debtor
  46. 41Attachment of earnings orders: ancillary powers and duties of authority
  47. 42Priority as between orders
  48. 43Attachment of earnings orders: persons employed under the Crown
  49. 44Attachment of allowances orders
  50. 45Enforcement by taking control of goods
  51. 45AInformation preliminary to distress Repealed
  52. 46Appeals in connection with distress Repealed
  53. 47Commitment to prison
  54. 48Commitment to prison: further provision
  55. 49Insolvency
  56. 50Charging orders
  57. 51Charging orders: further provision
  58. 52Relationship between remedies
  59. 53Magistrates' courts
  60. 54Joint and several liability: enforcement
  61. 55Repayments
  62. 56Offences
  63. 57Miscellaneous provisions
  64. Part VII: Miscellaneous
  65. 58Outstanding liabilities on death
  66. Signature
  67. Schedule 1: COUNCIL TAX INSTALMENT SCHEMES
  68. Part I: PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS
  69. 1Paragraph 1
  70. 2Paragraph 2
  71. 3Paragraph 3
  72. 4Paragraph 4
  73. 4AParagraph 4A
  74. 5Paragraph 5
  75. Part II: PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES
  76. 6Paragraph 6
  77. 7Paragraph 7
  78. 8Paragraph 8
  79. Part III: CESSATION AND ADJUSTMENT OF INSTALMENTS
  80. 9Paragraph 9
  81. 10Paragraph 10
  82. 11Paragraph 11
  83. Schedule 2FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT
  84. Schedule 3Schedule 3
  85. Schedule 4DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER
  86. Schedule 5: CHARGES CONNECTED WITH DISTRESS Repealed
  87. 1Paragraph 1 Repealed
  88. 2Paragraph 2 Repealed
  89. 2AParagraph 2A Repealed
  90. 3Paragraph 3 Repealed
  91. Schedule 6COSTS CONNECTED WITH COMMITTAL
  92. Explanatory note