The Council Tax (Administration and Enforcement) Regulations 1992

1. Introductory Text

2. PART I General Citation, commencement and interpretation

   1. 1. (1) These Regulations may be cited as the Council Tax...

   2. 2. Service of notices

3. PART II Information: General

   1. 3. Information from residents, etc.

   2. 4. Information from public bodies

   3. 5. Information as to deaths

   4. 6. Use of information by billing authority

4. PART III Exempt Dwellings, Etc

   1. 7. Information for owners of exempt dwellings, etc.

   2. 8. Inquiries as to dwellings

   3. 9. Assumptions as to dwellings

   4. 10. Notification of assumption

   5. 11. Correction of assumptions

   6. 12. Information relating to exempt dwellings, etc.

5. PART IV Discounts

   1. 13. Interpretation of Part IV

   2. 14. Ascertainment of entitlement to discount

   3. 15. Assumptions as to discount

   4. 16. Correction of discount assumptions

6. PART V Billing

   1. 17. Interpretation and application of Part V

   2. 18. The requirement for demand notices

   3. 19. Service of demand notices

   4. 20. Demand notices: payments required

   5. 21. Council tax: payments

   6. 22. Notices: further provision

   7. 23. Failure to pay instalments

   8. 24. Payments: adjustments

   9. 25. Lump sum payments

   10. 26. Non-cash payments

   11. 27. Joint and several liability

   12. 28. Joint and several liability: further provision

   13. 29. Collection of penalties

   14. 30. Appeals in relation to estimates

   15. 31. Demand notices: final adjustment

7. PART VI Enforcement

   1. 32. Interpretation and application of Part VI

   2. 33. Liability orders: preliminary steps

   3. 34. Application for liability order

   4. 35. Liability orders: further provision

   5. 36. Duties of debtors subject to liability order

   6. 37. Making of attachment of earnings order

   7. 38. Deductions under attachment of earnings order

   8. 39. Attachment of earnings orders: ancillary powers and duties of employers and others served

   9. 40. Attachment of earnings orders: duties of debtor

   10. 41. Attachment of earnings orders: ancillary powers and duties of authority

   11. 42. Priority between attachment of earnings orders

   12. 43. Attachment of earnings orders: persons employed under the Crown

   13. 44. Attachment of allowances orders

   14. 45. Distress

   15. 46. Appeals in connection with distress

   16. 47. Commitment to prison

   17. 48. Commitment to prison: further provision

   18. 49. Insolvency

   19. 50. Charging orders

   20. 51. Charging orders: further provision

   21. 52. Relationship between remedies

   22. 53. Magistrates' courts

   23. 54. Joint and several liability: enforcement

   24. 55. Repayments

   25. 56. Offences

   26. 57. Miscellaneous provisions

8. PART VII Miscellaneous

   1. 58. Outstanding liabilities on death

9. Signature

10. 1. SCHEDULE 1

       COUNCIL TAX INSTALMENT SCHEMES

       1. PART I PAYMENT OF THE AGGREGATE AMOUNT: MONTHLY INSTALMENTS

          1. 1. This Part does not apply where, as regards the relevant...

          2. 2. (1) This paragraph applies where the demand notice is issued...

          3. 3. (1) If amounts calculated in accordance with paragraph 2 would...

          4. 4. Where the demand notice is issued between 1st January and...

          5. 5. In this Part “the aggregate amount” means the amount referred...

       2. PART II PAYMENT OF THE AGGREGATE AMOUNT: AUTHORITIES' INSTALMENT SCHEMES

          1. 6. (1) Subject to sub-paragraph (2), this Part applies where the...

          2. 7. A scheme made by a billing authority for the payment...

          3. 8. (1) The scheme shall be expressed to have effect for...

       3. PART III CESSATION AND ADJUSTMENT OF INSTALMENTS

          1. 9. (1) This paragraph applies where the demand notice has been...

          2. 10. (1) This paragraph applies where the demand notice has been...

          3. 11. More than one adjustment of amounts paid or payable under...

    2. SCHEDULE 2

       FORMS OF LIABILITY ORDER AND OF WARRANT OF COMMITMENT

    3. SCHEDULE 3

    4. SCHEDULE 4

       DEDUCTIONS TO BE MADE UNDER ATTACHMENT OF EARNINGS ORDER

    5. SCHEDULE 5

       CHARGES CONNECTED WITH DISTRESS

       1. 1. The sum in respect of charges connected with the distress...

       2. 2. (1) In heads A and B of the Table to...

       3. 3. (1) Where the calculation under this Schedule of a percentage...

11. Explanatory Note