The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax.

These Regulations amend the 1992 Regulations in relation to Wales to take account of the introduction of council tax premiums on long-term empty homes and second homes under sections 12A and 12B of the Local Government Finance Act 1992 inserted into that Act by the Housing (Wales) Act 2014.

These Regulations enable the premiums to be billed for and enforced.

The amendments require billing authorities, before calculating the chargeable amount in respect of a dwelling, to take reasonable steps to ascertain whether the amount is subject to a premium and, if so, the amount of the premium (see regulation 2(4)). Having taken such reasonable steps, the billing authority must make certain assumptions (see regulation 2(5)). Where a person has been informed that an assumption has been made but has reason to believe that the assumption is incorrect, the person must notify the authority in writing within 21 days (see regulation 2(6)).

Schedule 1 to the 1992 Regulations makes provision about the payment of council tax by instalments. The amendments set out the circumstances in which a billing authority must adjust the instalments payable when a demand notice has been served on the basis that a premium does, or does not, apply (see regulation 2(7)).

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result a regulatory impact assessment has been prepared as to the costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance Policy Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.