2013 No. 590
The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013
Made
Laid before Parliament
Coming into force
The Secretary of State, in exercise of the powers conferred by sections 18 and 113(1) and (2) of, paragraph 15A of Schedule 2 to, and paragraph 6 of Schedule 3 to, the Local Government Finance Act 19921, makes the following Regulations:
Citation, commencement and application1
1
These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 and shall come into force on 10th April 2013.
2
These Regulations apply in relation to England only.
Amendment of Council Tax (Administration and Enforcement) Regulations 19922
1
The Council Tax (Administration and Enforcement) Regulations 19922 are amended in accordance with paragraphs (2) to (7) below.
2
In regulation 1(2) (citation, commencement and interpretation)—
a
after the definition of “business day” insert—
“council tax offence” has the same meaning as in the Detection of Fraud Regulations;
b
after the definition of “demand notice regulations” insert—
“Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 20133;”
3
After regulation 5 (information as to deaths) insert—
Purposes for which a Revenue and Customs official may supply information5A
The purposes prescribed under paragraph 15A(1) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.
Purposes for which information supplied under paragraph 15A may be used5B
The purposes prescribed under paragraph 15A(3) of Schedule 2 to the Act are any purposes connected with—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence;
d
any proceedings before the Valuation Tribunal for England4 in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15A may be supplied5C
The purposes prescribed under paragraph 15A(4) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of, or prosecuting the commission of, a council tax offence.
4
In regulation 27(2)(e)(i) (joint taxpayers), in the paragraph to be substituted for paragraph 1 of regulation 29, after “paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
5
In regulation 29 (collection of penalties)—
a
in paragraph (1), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”;
b
in paragraph (3) for “paragraph 4 of Schedule 11” substitute “paragraph A3 of Schedule 11”;
c
in paragraph (5), after “paragraph 1(6) of Schedule 3 to the Act” insert “, regulation 12(4) or regulation 13(6) of the Detection of Fraud Regulations,”;
6
In regulation 58(1)(c), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.
7
In paragraph 2(3A) of Schedule 1, after “a notice to which paragraph (1) of regulation 20” insert “applies”.
Signed by authority of the Secretary of State for Communities and Local Government
(This note is not part of the Regulations)