The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013
| Year | 2013 |
2013 No. 588 (W.67)
COUNCIL TAX, WALES
The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013
Made 12th March 2013
Coming into force in accordance with regulation 1
The Welsh Ministers make the following Regulations in exercise of the powers conferred upon them by sections 14A, 14B, 14C and 113(1) and (2) of the Local Government Finance Act 19921.
In accordance with section 14D(3) of that Act, a draft of this instrument has been laid before and approved by a resolution of the National Assembly for Wales.
Title, commencement and application
1.—(1) The title of these Regulations is the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013.
(2) Subject to paragraph (3), these Regulations come into force the day after the day on which they are made.
(3) Regulations 7 and 9 come into force 14 days after the day on which these Regulations are made.
(4) These Regulations apply in relation to Wales.
Interpretation
2.—(1) In these Regulations—
“the 1992 Act” (“Deddf 1992”) means the Local Government Finance Act 1992;
“the Contributions and Benefits Act” (“y Ddeddf Cyfraniadau a Budd-daliadau”) means the Social Security Contributions and Benefits Act 19922;
“the Default Scheme” (“y Cynllun Diofyn”) means the scheme set out in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (Wales) Regulations 20123;
“the Prescribed Requirements Regulations” (“y Rheoliadau Gofynion Rhagnodedig”) means the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 20124;
“application” (“cais”) means an application for a reduction under a council tax reduction scheme;
“authorised officer” (“swyddog awdurdodedig”) means a person acting in accordance with any authorisation for the purposes of these Regulations which is for the time being in force in relation to that person;
“council tax offence” (“trosedd treth gyngor”) means—
(a) any criminal offence in connection with the making of an application;
(b) any criminal offence in connection with the award of a reduction under a council tax reduction scheme;
(c) any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of an offence of the kind referred to in sub-paragraph (a) or (b);
(d) any attempt or conspiracy to commit an offence of the kind referred to in sub-paragraph (a) or (b);
“council tax reduction scheme” (“cynllun gostyngiadau'r dreth gyngor”) means a scheme made by a billing authority in accordance with the Prescribed Requirements Regulations or which applies in default in accordance with paragraph 6(1)(e) of Schedule 1B to the Local Government Finance Act 1992.
(2) For the purposes of these Regulations—
(a)
(a) references to a document include references to anything in which information is recorded in electronic or any other form;
(b)
(b) the requirement that a notice given by an authorised officer be in writing is taken to be satisfied in any case where the contents of the notice—
(i) are transmitted to the recipient of the notice by electronic means; and
(ii) are received by the recipient in a form that is legible and capable of being recorded for future reference.
Authorisations by billing authorities
3.—(1) Subject to paragraphs (2) and (3), a billing authority may grant an authorisation to an individual to exercise the powers conferred on an authorised officer under regulations 4 and 5.
(2) A billing authority may only grant an authorisation to an individual if the individual is—
(a)
(a) employed to exercise functions relating to council tax reduction schemes by that authority;
(b)
(b) employed to exercise functions relating to council tax reduction schemes by another billing authority or joint committee that carries out functions relating to council tax reduction schemes on behalf of that authority; or
(c)
(c) employed to exercise functions relating to council tax reduction schemes by a person authorised under the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 19965by—
(i) the authority in question; or
(ii) any such authority as is mentioned in sub-paragraph (b).
(3) An authorisation granted to an individual for the purposes of these Regulations—
(a)
(a) must be in writing and provided to that individual as evidence of that individual’s entitlement to exercise powers conferred by these Regulations;
(b)
(b) may contain provision as to the period for which the authorisation is to have effect; and
(c)
(c) may restrict the powers exercisable by virtue of the authorisation so as to prohibit their exercise except for particular purposes or in particular circumstances.
(4) An authorisation may be withdrawn at any time in writing by the authority that granted it.
(5) The written authorisation or withdrawal of an authorisation by a billing authority must be issued under the hand of either—
(a)
(a) the officer designated under section 4 of the Local Government and Housing Act 19896as the head of the authority’s paid service; or
(b)
(b) the officer who is the authority’s chief finance officer (within the meaning of section 5(8) of that Act).
(6) An individual who is authorised for the purposes of regulation 4, is only entitled to exercise the powers which are conferred by that regulation for the purpose of preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of a council tax offence.
(7) An authorised officer is entitled to obtain information in accordance with arrangements entered into under regulation 5 only if that officer’s authorisation states that their authorisation applies for the purposes of that regulation.
(8) Nothing in this regulation conferring any power on an authorised officer requires that power to be exercised only in relation to cases in which the authority administering the council tax reduction scheme is the authority by which that officer’s authorisation was granted.
Power to require information
4.—(1) In the circumstances described in paragraph (2), an authorised officer may, by written notice, require a person to provide all such information described in the notice as is information of which that person has possession, or to which that person has access, and which it is reasonable for the authorised officer to require for the purpose described in regulation 3(6).
(2) The circumstances are that the authorised officer has reasonable grounds for suspecting that the person—
(a)
(a) is a person falling within paragraph (3) or (4); and
(b)
(b) has or may have possession of or access to any information about any matter that is relevant for the purpose described in regulation 3(6).
(3) The persons who fall within this paragraph are—
(a)
(a) any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act;
(b)
(b) any person who is or has been a self-employed earner within the meaning of any such provision;
(c)
(c) any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within sub-paragraph (a) or (b);
(d)
(d) any person who is carrying on, or has carried on, any business involving the supply of goods for sale to the ultimate consumers by individuals not carrying on retail businesses from retail premises;
(e)
(e) any person who is carrying on, or has carried on, any business involving the supply of goods or services by the use of work done or services performed by persons other than employees of that person;
(f)
(f) any person who is carrying on, or has carried on, an agency or other business for the introduction or supply, to persons requiring them, of persons available to do work or to perform services;
(g)
(g) any local authority acting in their capacity as an authority responsible for the granting of any licence;
(h)
(h) any person who is or has been a trustee or manager of a personal or occupational pension scheme;
(i)
(i) the servants and agents of any such person as is specified in any of sub-paragraphs (a) to (h).
(4) The persons who fall within this paragraph are—
(a)
(a) any bank;
(b)
(b) the Director of Savings appointed under section 1(1) of the National Debt Act 19727;
(c)
(c) any person carrying on a business the whole or a significant part of which consists of the provision of credit (whether secured or unsecured) to members of the public;
(d)
(d) any insurer;
(e)
(e) any person carrying on a business the whole or a significant part of which consists in the provision to members of the public of a service for transferring money from place to place;
(f)
(f) any water undertaker or sewerage undertaker;
(g)
(g) any person who is the holder of—
(i) a licence under section 7 of the Gas Act 19868to convey gas through pipes, or
(ii) a licence under section 7A(1) of that Act9to supply gas through pipes;
(h)
(h) any person who (within the meaning of the Electricity Act 198910) distributes or supplies electricity;
(i)
(i) any person conducting any educational establishment or institution;
(j)
(j) any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions;
(k)
(k) the Student Loans Company;
(l)
(l) any servant or agent of any person mentioned in sub-paragraphs (a) to (k).
(5) Subject to the following provisions of this regulation, the powers conferred by this regulation on an authorised officer to require information from any person by virtue of that person falling within paragraph (4) are exercisable for the purpose only of obtaining information relating to a particular person identified (by name or description) by the officer.
(6) An authorised officer may not, in exercise of those powers, require any...
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