The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013
| Jurisdiction | UK Non-devolved |
(1) These Regulations may be cited as the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013.(2) Subject to paragraph (3) , these Regulations come into force on the day after the day on which they are made.(3) Regulation 7 comes into force 14 days after the day on which these Regulations are made.(4) These Regulations apply in relation to England only.(1) In these Regulations— as the head of the authority's paid service; or the officer who is the authority's chief finance officer (within the meaning of section 5 of that Act) .(6) An individual who for the time being is authorised for the purposes of regulation 4, shall only be entitled to exercise any of the powers which are conferred on an authorised officer 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 shall be entitled to obtain information in accordance with arrangements entered into under regulation 5(1) only if that officer's authorisation states that their authorisation applies for the purposes of that paragraph.(8) Nothing in this regulation conferring any power on an authorised officer shall require 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.is a person falling within paragraph (2) or (3) below, andhas or may have possession of or access to any information about any matter that is relevant for the purpose mentioned in regulation 3(6) ,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;any person who is or has been a self-employed earner within the meaning of any such provision;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) ;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;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;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;any local authority acting in their capacity as an authority responsible for the granting of any licence;any person who is or has been a trustee or manager of a personal or occupational pension scheme; orthe servants and agents of any person as is specified in any of sub-paragraphs (a) to (h) .any bank;the Director of Savings appointed under section 1(1) of the National Debt Act 1972 ; any person carrying on a business the whole or a significant part of which consists in the provision of credit (whether secured or unsecured) to members of the public;any insurer;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;any water undertaker or sewerage undertaker;is the holder of a licence under section 7 of the Gas Act 1986 to convey gas through pipes; or is the holder of a licence under section 7A(1) of that Act to supply gas through pipes; any person who (within the meaning of the Electricity Act 1989 ) distributes or supplies electricity; any person conducting any educational establishment or institution;any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions;the Student Loans Company; orany servant or agent of any person mentioned in sub-paragraphs (a) to (k) .(4) Subject to the following
- “the 1992 Act” means the Local Government Finance Act 1992;
- “the Contributions and Benefits Act” means the Social Security Contributions and Benefits Act 1992
; - “the Default Scheme” means the scheme set out in the Schedule to the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012
; - “the Prescribed Requirements Regulations” means the Council Tax Reduction Schemes (Prescribed Requirements) (England) Regulations 2012
; - “application” means an application for a reduction under a council tax reduction scheme;
- “authorised officer” 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” 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) ; or
- (d) any attempt or conspiracy to commit an offence of the kind referred to in sub-paragraph (a) or (b) .
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