UK Statutory Instrument
1992
United Kingdom
The Council Tax (Administration and Enforcement) Regulations 1992
At a glance
What's here
4 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 16 other Schedules — structural / supplementary
(1) This paragraph applies where the demand notice has been...
More than one adjustment of amounts paid or payable under...
(1) This paragraph applies where the demand notice is issued...
(1) If amounts calculated in accordance with paragraph 2 would...
Where the demand notice is issued between 1st January and...
The demand notice shall be issued at least 14 days...
In this Part “the aggregate amount” means the amount referred...
(1) Subject to sub-paragraph (2), this Part applies where the...
A scheme made by a billing authority for the payment...
(1) The scheme shall be expressed to have effect for...
(1) This paragraph applies where the demand notice has been...
The sum in respect of charges connected with the distress...
(1) In head B of the Table to paragraph 1,...
No charge shall be payable under head F of the...
(1) Where the calculation under this Schedule of a percentage...
Information from residents, etc.
- Respond to council tax information requests within 21 days
Making of attachment of earnings order
- Comply with council tax attachment of earnings order if served
Attachment of earnings orders: ancillary powers and duties of employers and others served
- Comply with duties under an attachment of earnings order
Priority as between orders
- Prioritise attachment of earnings orders by date received
Browse 63 other sections — procedural / definitional / commencement
Interpretation and application of Part VI
(1) These Regulations may be cited as the Council Tax...
Service of notices
Information from public bodies
Information as to deaths
Purposes for which a Revenue and Customs official may supply information
Purposes for which information supplied under paragraph 15B may be used
Purposes for which information supplied under paragraph 15B may be supplied
Use of information by billing authority
Information for owners of exempt dwellings, etc.
Inquiries as to dwellings
Assumptions as to dwellings
Notification of assumption
Correction of assumptions
Information relating to exempt dwellings, etc.
Interpretation of Part IV
Ascertainment of entitlement to discount or liability to premium
Assumptions as to discount or premium
Correction of discount or premium assumptions
Interpretation and application of Part V
The requirement for demand notices
Service of demand notices
Demand notices: payments required
Council tax: payments
Referendums relating to council tax increases: excessive amount not approved
Referendums relating to council tax increases: excessive amount approved
Notices: further provision
Failure to pay instalments
Payments: adjustments
Lump sum payments
Non-cash payments
Joint taxpayers
Joint taxpayers' notice
Joint taxpayers' notice: further provision
Collection of penalties
Appeals in relation to estimates
Demand notices: final adjustment
Interpretation and application of Part VI
Liability orders: preliminary steps
Application for liability order
Liability orders: further provision
Duties of debtors subject to liability order
Quashing of liability orders
Deductions under attachment of earnings order
Attachment of earnings orders: duties of debtor
Attachment of earnings orders: ancillary powers and duties of authority
Attachment of earnings orders: persons employed under the Crown
Attachment of allowances orders
Enforcement by taking control of goods
Information preliminary to distress
Appeals in connection with distress
Commitment to prison
Commitment to prison: further provision
Insolvency
Charging orders
Charging orders: further provision
Relationship between remedies
Magistrates' courts
Joint and several liability: enforcement
Repayments
Offences
Miscellaneous provisions
Outstanding liabilities on death
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