Council Tax (Administration and Enforcement) Regulations 1992

JurisdictionUK Non-devolved
CitationSI 1992/613

1992 No. 613

COUNCIL TAX, ENGLAND AND WALES

The Council Tax (Administration and Enforcement) Regulations 1992

Made 10th March 1992

Laid before Parliament 11th March 1992

Coming into force 1st April 1992

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 16(3) and 113(1) and (2) of, and paragraphs 1(1), 2(2), (3), (4)(a) to (c) and (5), 3 to 11, 13(1)(a) and (3), 16 and 18 of Schedule 2, paragraphs 1 and 6 of Schedule 3 and paragraphs 1 to 15, and 17 to 19 of Schedule 4 to, the Local Government Finance Act 19921, and of all other powers enabling them in that behalf, hereby make the following Regulations:

1 General Citation, commencement and interpretation

PART I

General Citation, commencement and interpretation

S-1 These Regulations may be cited as the Council Tax...

1.—(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) Regulations 1992 and shall come into force on 1st April 1992.

(2) In these Regulations—

“the Act” means the Local Government Finance Act 1992; and

“demand notice regulations” means regulations under paragraphs 1(1) and 2(4)(e) of Schedule 2 to the Act

S-2 Service of notices

Service of notices

2.—(1) Where any notice which is required or authorised by these Regulations to be given to or served on any person falls to be given or served by or on behalf of the Common Council it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 19722if the Common Council were a local authority within the meaning of that section.

(2) If the name of any person on whom a notice is to be served in accordance with regulation 3 (information from residents, etc.) or regulation 12 (information relating to exempt dwellings, etc.) cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Resident” or, as the case may be, “The Owner” or “The Managing Agent” of the dwelling concerned (naming the dwelling without further name) or description.

(3) If the name of any person to whom a notice is to be given or on whom a notice is to be served in accordance with any provision of Part V (billing) of these Regulations cannot after reasonable inquiry be ascertained, the notice may be given or served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling) without further name or description.

2 Information: General

PART II

Information: General

S-3 Information from residents, etc.

Information from residents, etc.

3.—(1) A person who appears to a billing authority to be a resident, owner or managing agent of a particular dwelling shall supply to the authority such information as fulfils the following conditions—

(a)

(a) it is in the possession or control of the person concerned;

(b)

(b) the authority requests (by notice given in writing) the person concerned to supply it; and

(c)

(c) it is requested by the authority for the purposes of identifying the person who, in respect of any period specified in the notice, is the liable person in relation to the dwelling.

(2) A person on whom such a notice as is mentioned in paragraph (1) is served shall supply the information so requested—

(a)

(a) within the period of 21 days beginning on the day on which the notice was served; and

(b)

(b) if the authority so requires, in the form specified in the request.

(3) In paragraph (1)—

(a)

(a) “managing agent” means any person authorised to arrange lettings of the dwelling concerned; and

(b)

(b) the reference to the liable person is a reference to a person who is liable (whether solely or jointly and severally) to pay to a billing authority, in respect of a particular dwelling, an amount in respect of council tax; and includes a reference to a person who in the opinion of the authority will be so liable

S-4 Information from public bodies

Information from public bodies

4.—(1) A billing authority may, for the purpose of carrying out its functions under Part I of the Act, request (by notice given in writing) a person mentioned in paragraph (3) to supply to it such information as is specified in the notice and does not fall within paragraph (2).

(2) Information falls within this paragraph if—

(a)

(a) the information was obtained by the person concerned, or by a committee of such a person—

(i) in its capacity as police authority, or

(ii) in its capacity as a constituent council of such an authority,

(b)

(b) the information was obtained by the person concerned in its capacity as an employer, or

(c)

(c) the information consists of anything other than the name, address and any past or present place of residence of any person and the dates during which he is known or thought to have resided at that place.

(3) The persons referred to in paragraph (1) are—

(a)

(a) any other billing authority,

(b)

(b) any precepting authority,

(c)

(c) any levying authority,

(d)

(d) the electoral registration officer for any area in Great Britain, and

(e)

(e) any community charges registration officer.

(4) Information requested under paragraph (1) shall be supplied by the person requested to supply it if it is in his possession or control, and it shall be so supplied within 21 days of the day on which the request is made.

(5) A billing authority may (so far as it does not have the power to do so apart from under this Part) supply relevant information to another billing authority or to a levying authority even if it is not requested to supply the information.

(6) Information is relevant information for the purposes of paragraph (5) if—

(a)

(a) it was obtained by the first-mentioned authority in exercising its functions under Part I of the Act, and

(b)

(b) it believes it would be useful to the other authority in exercising its functions under that Part or, in the case of a levying authority, Part II of the Act.

(7) The reference to a community charges registration officer in sub-paragraph (e) of paragraph (3) shall be construed—

(a)

(a) in relation to such officers in England or Wales, in accordance with section 26 of the Local Government Finance Act 19883; and

(b)

(b) in relation to such officers in Scotland, in accordance with section 12 of the Abolition of Domestic Rates Etc. (Scotland) Act 19874.

S-5 Information as to deaths

Information as to deaths

5.—(1) Within 7 days of the registration of the death of any person aged 18 or over, the registrar of births and deaths for the sub-district in which the death occurred shall, in accordance with paragraph (2), supply to any billing authority whose area includes all or part of, or falls within, that sub-district, the following particulars of the death—

(a)

(a) the name and surname of the deceased,

(b)

(b) the date of his death, and

(c)

(c) his usual address.

(2) The registrar shall supply the particulars specified in paragraph (1) either in writing or in a form in which they can be processed by a computer.

S-6 Use of information by billing authority

Use of information by billing authority

6. In carrying out its functions under Part I of the Act, a billing authority may use information obtained under any other enactment provided that it was not obtained—

(a) by a committee of the authority in its capacity as a police authority; or

(b) by the authority in its capacity as a constituent council of a police authority.

3 Exempt Dwellings, Etc

PART III

Exempt Dwellings, Etc

S-7 Information for owners of exempt dwellings, etc.

Information for owners of exempt dwellings, etc.

7.—(1) Subject to paragraph (5), a billing authority which has received a copy of a proposed list sent to it under section 22(5)(b) of the Act shall, as respects each dwelling shown in the copy which in the opinion of the authority will be a relevant dwelling on the day when the list comes into force, notify the person concerned of the valuation band shown in the copy as applicable to the dwelling.

(2) Where—

(a)

(a) a dwelling is not shown in the copy of a proposed list sent as mentioned in paragraph (1) but is shown in the copy of the list sent to the authority under section 22(7) of the Act; and

(b)

(b) in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,

the authority shall notify the person concerned of the valuation band shown in the list as applicable to the dwelling.

(3) Where—

(a)

(a) the valuation band shown as applicable to a dwelling in the copy of a proposed list sent to a billing authority under section 22(5)(b) of the Act is different from that shown as applicable to it in the copy of the list sent to the authority under section 22(7) of the Act; and

(b)

(b) in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,

the authority shall notify the person concerned of the reason for the difference.

(4) A notification required to be given—

(a)

(a) by paragraph (1), shall be given within the period of 4 months beginning on the day on which the authority received the copy of the proposed list;

(b)

(b) by paragraph (2) or (3), shall be given within the period of 2 months beginning on the day on which the authority received a copy of the list.

(5) If at the time when a person is notified as mentioned in paragraph (3) the authority has not yet given him a notification under paragraph (1), the authority shall not be required to give him such a notification.

(6) For the purposes of this regulation—

(a)

(a) a dwelling is a relevant dwelling on any day if—

(i) on the day the dwelling is an exempt dwelling5; or

(ii) in respect of the financial year in which the day falls and the dwelling, the amount set under section 30 of the Act is nil; and

(b)

(b) any reference to the person concerned, in relation to a dwelling, is a reference to the person who would be liable (whether solely or jointly and severally) to pay to the authority an...

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