Statutory Instruments

2003 No. 2211

COUNCIL TAX, ENGLAND

The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003

Made

27th August 2003

Laid before Parliament

4th September 2003

Coming into force

1st October 2003

Citation, commencement and application

1.—(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 1992

2.  The Council Tax (Administration and Enforcement) Regulations 1992(2) are amended in accordance with regulations 3 and 4.

Forms of liability order and warrant of commitment

3.—(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 distress

4.  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

Nick Raynsford

Minister of State,

Office of the Deputy Prime Minister

27th August 2003

Explanatory Note

(This note is not part of the Regulations)

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.

(1)

1992 c. 14. These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672); see the reference to the Local Government Finance Act 1992 in Schedule 1.

(2)

S.I. 1992/613, relevant amending instruments are S.I. 1993/773, 1998/295.