The Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004
Name, commencement and application1.
(1)
These Regulations are called the Council Tax (Administration and Enforcement) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) (Amendment) (Wales) Regulations 2004 and shall come into force on 1st April 2004.
(2)
These Regulations apply to billing authorities in Wales only.
Amendments2.
Charges connected with distress3.
In Schedule 5 of the 1992 Regulations and in Schedule 3 of the 1989 Regulations:
(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 subparagraph (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”.
These Regulations amend the Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) and the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (“the 1989 Regulations”) in relation to Wales.
Regulation 3 revises the levels of certain fees which may be charged in respect of distress. These increases are in line with inflation since 1998 when the fees were last increased.