The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003
Citation, commencement and application1.
(1)
These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003 and shall come into force on 1st October 2003.
(2)
These Regulations apply to billing authorities in England only.
Amendment of the Council Tax (Administration and Enforcement) Regulations 19922.
Forms of liability order and warrant of commitment3.
(1)
In regulation 35(1) omit the words —
(a)
“(in which case the order shall be in the form specified as Form A in Schedule 2, or a form to the like effect)”; and
(b)
“(in which case the order shall be in the form specified as Form B in that Schedule, or a form to the like effect)”.
(2)
In regulation 48(1) omit the words “, and shall be in the form specified as Form C in Schedule 2, or in a form to the like effect”.
(3)
Omit Schedule 2.
Charges connected with distress4.
In Schedule 5
(a)
in column (2) of the Table to paragraph 1—
(i)
in relation to head A (visit where no levy is made), for “£20.00” substitute “£22.50”, and for “£15.00” substitute “£16.50”;
(ii)
in relation to head E (possession of goods), for “£12.50” substitute “£14.00” and for “£10.00” substitute “£11.00”; and
(iii)
in relation to head H (prior payment etc.), for “£20.00” substitute “£22.50”; and
(b)
in sub-paragraph (1) of paragraph 2 (amounts in respect of levy)—
(i)
in paragraph (a), for “£20” substitute “£22.50”; and
(ii)
in paragraph (b), for “20 per cent” substitute “22.5 per cent”.
Signed by authority of the First Secretary of State
These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 in relation to England.
Schedule 2, which contains prescribed forms A, B and C by use by magistrates' courts when making a liability order or issuing a warrant committing a debtor to prison is omitted. Consequential amendments are made to regulations 35(1) and 48(1).
Regulation 4 revises the levels of certain fees which may be charged in respect of distress. Fees of £20 are increased to £22.50, a fee of £15 is increased to £16.50, a fee of £12.50 to £14 and a fee of £10 to £11. These increases are in line with inflation since 1998 when the fees were last increased.