The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013

Penalty as alternative to prosecution (acts or omissions)

14.—(1) A billing authority may give a person (P) a written notice stating that P is invited to agree to pay a penalty, where it appears to the billing authority that—

(a) there are grounds for instituting proceedings against P for an offence (under these Regulations or any other enactment) relating to an act or omission on the part of P in relation to a council tax reduction scheme; and

(b) the act or omission could have resulted in the amount of council tax P is liable to pay being reduced under a council tax reduction scheme by an amount greater than the amount of reduction to which P was entitled under the scheme.

(2) The amount of the penalty is £100.

(3) If P agrees to pay the penalty specified in a written notice in the manner so specified—

(a) the amount of the penalty is to be recoverable by the authority; and

(b) no proceedings are to be instituted against P for an offence (under these Regulations or any other enactment) relating to the act or omission.

(4) P may withdraw P’s agreement to pay a penalty specified in a written notice by notifying the billing authority, in the manner specified by the authority, at any time during the period of 14 days beginning with the day on which P agrees to pay it.

(5) Where P has, under paragraph (4), withdrawn the agreement—

(a) so much of the penalty as has already been recovered is to be repaid; and

(b) paragraph (3) is not to apply.