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The Council Tax (Administration and Enforcement) Regulations 1992

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1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.E

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

[F1“address” in relation to electronic communications includes any number or address used for the purposes of such communications;]

[F1“business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;]

[F2“council tax offence” has the same meaning as in the Detection of Fraud Regulations;]

[F3“demand notice regulations” means regulations under paragraph 1(1) of Schedule 2 to the Act making such provision as is mentioned in paragraph 2(4)(e) [F4or 2(4)(j)] of that Schedule; and]

[F5“Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013;]

[F6“discount” means—

(a)

a discount under section 11 or section 11A of the Act;

(b)

a reduction in the amount of council tax payable for a dwelling under the Council Tax (Reductions for Annexes) (England) Regulations 2013; or

(c)

a reduction under section 13A(1)(a) or (c) where—

(i)

a scheme under section 13A(2) of the Act provides, or

(ii)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced otherwise than to nil;]

[F7“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

(a)

by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003;

(b)

by other means but while in an electronic form;]

[F8“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling in relation to which no council tax is payable by virtue of a reduction under section 13A(1)(a) or section 13A(1)(c) of the Act where—

(a)

a scheme under section 13A(2) of the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act

that liability shall be reduced to nil;] F9...

[F10“Exempt Dwellings Order” means the Council Tax (Exempt Dwellings) Order 1992;]

[F10“managing agent”, in relation to a dwelling, means any person authorised to arrange lettings of the dwelling; F11... ]

[F12“premium” means an increase in the amount of council tax payable in respect of a dwelling under section 11B(1) [F13or 11C(1)] of the Act.]

[F14“universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012]

Extent Information

E1This version of this provision extends to England only; a separate version has been created for Wales only

Textual Amendments

Commencement Information

I1Reg. 1 in force at 1.4.1992, see reg. 1(1)

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.W

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992;

[F15“address” in relation to electronic communications includes any number or address used for the purposes of such communications;]

[F15“business day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales;]

[F16“council tax offence” has the same meaning as in the Detection of Fraud Regulations;]

[F17“demand notice regulations” means regulations under paragraph 1(1) of Schedule 2 to the Act making such provision as is mentioned in paragraph 2(4)(e) [F18or 2(4)(j)] of that Schedule; and]

[F19“detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013;]

[F20“discount” means a discount under section 11 or section 12 of the Act, or a reduction in the amount of council tax payable for a dwelling under section 13A(1)(b) or 13A(1)(c) where—

(a)

a scheme made by a billing authority in accordance with the [F21Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013] or the scheme which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced otherwise than to nil;]

[F22“electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

(a)

by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003;

(b)

by other means but while in an electronic form;]

[F23“exempt dwelling” means a dwelling which is exempt from council tax under the Exempt Dwellings Order or a dwelling in relation to which no council tax is payable by virtue of a reduction under section 13A(1)(b) or section 13A(1)(c) of the Act where—

(a)

a scheme made by a billing authority in accordance with the [F24Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013] or the scheme which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Act provides; or

(b)

the billing authority has determined under section 13A(7) of the Act,

that liability shall be reduced to nil; F25...]

[F26“Exempt Dwellings Order” means the Council Tax (Exempt Dwellings) Order 1992;

[F26“managing agent”, in relation to a dwelling, means any person authorised to arrange lettings of the dwelling [F27; F28...]]

[F29“premium” means an increase in the amount of council tax payable in respect of a dwelling as a result of a determination made by the billing authority under section 12A(1) or 12B(1) of the Act; and]

[F30“universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012.]]

Extent Information

E2This version of this provision extends to Wales only; a separate version has been created for England only

Textual Amendments

Commencement Information

I2Reg. 1 in force at 1.4.1992, see reg. 1(1)

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