The Council Tax (Administration and Enforcement) Regulations 1992

[^key-80ae27727f137427cabe4b85140f8a89]: Words in reg. 15(1) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(b)

[^key-7604b97f0fedef8cd9a6533f3ee3ea5a]: Words in reg. 15(2) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(10)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(5)(b)

[^key-0b610a3693370f3b16c35d44fe7aa8d6]: Words in reg. 16 heading inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(a) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(a)

[^key-1ece0f786eb787e39cc7e76fc48a4400]: Words in reg. 16(1)(a) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(ii) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(b)

[^M_F_5c2054ef-e258-42f7-f792-c001208b64fb]: Words in reg. 16(1)(b) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(11)(b)(ii) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(6)(b)

[^key-48b166bde268e40b594059b47f556e48]: Sch. 1 para. 10(1)(ea)(eb) inserted (E.) (1.4.2013) by The Council Tax (Administration and Enforcement) (Amendment) (No.2) (England) Regulations 2012 (S.I. 2012/3086), regs. 1(1)(b), 2(15)(b) and inserted (W.) (15.2.2017) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2017 (S.I. 2017/41), regs. 1(1), 2(7)

[^key-d88890bd5f5ced523217b9b65618bf8b]: Words in reg. 47(1) inserted (W.) (1.4.2019) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019 (S.I. 2019/220), regs. 1(2), 2(2) (with reg. 3)

[^key-885d8832895e0bcc82bb3ded21e17fff]: Reg. 54(7) substituted (W.) (1.4.2019) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019 (S.I. 2019/220), regs. 1(2), 2(3) (with reg. 3)

[^M_F_99fc1f29-f86b-4993-ac3d-048a11f11a9c]: Words in reg. 54(7) substituted (6.4.2014) by The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014 (S.I. 2014/600), art. 2(1), Sch. para. 3(h)(ii) (with arts. 3, 4)

[^M_F_da32e623-a2a8-4dac-b7dc-24c2b949819c]: Words in reg. 1(2) substituted (24.12.1992) by The Council Tax (Administration and Enforcement) (Amendment) Regulations 1992 (S.I. 1992/3008), regs. 1, 3

[^key-c0ea190a09ca99177c248158f2be3fea]: Sch. 4 substituted (W.) (1.4.2022) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2022 (S.I. 2022/107), reg. 1(2), Sch.

[^M_X_3710f18d-2a7d-43ed-a2b5-d88ec92ac2c5]: Editorial note: please note that changes have been made to the substantive text of Sch. 4 below which are not reflected in the version of Sch. 4 shown here.

[^key-758f347e21efb8cf7fb6a11a18c63819]: Words in reg. 1(2) inserted (E.) (1.11.2024) by The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 (S.I. 2024/1007), regs. 1(1), 3

[^key-66992f5a77105e954dae8adfa507781a]: Words in reg. 1(2) inserted (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(2)(a)

[^key-9b607274307b6a7b7e96419f170c4ddb]: Words in reg. 1(2) substituted (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(2)(b)

[^key-b7061f7e4fb80303b9ba48d709cca999]: Words in reg. 1(2) omitted (W.) (1.4.2026) by virtue of The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(2)(c)

[^key-d9ebbaeba587662987eab7e919899182]: Words in reg. 1(2) substituted (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(2)(d)

[^key-ee71eb96cdbdd169fc39981402c26073]: Words in reg. 7(3A) inserted (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(3)

[^key-1d7a2924ea9495b9626a2f4d2c17df8d]: Words in reg. 10(6)(a) inserted (W.) (1.4.2026) by The Council Tax (Discounts, Disregards and Exemptions) (Wales) Regulations 2026 (W.S.I. 2026/8), reg. 1(2), Sch. 4 para. 2(4)

[^key-765b32f15b989c73163d846ac5de76d2]: Reg. 23(5) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(f)

[^key-8aa52d04c0961cf9c005dc44805d1646]: Words in reg. 23(1) substituted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(b)

[^key-7a0fdbb9e15e0f9be3def9a413d507e4]: Words in reg. 23(3) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(d)

[^key-ebdd95185faa70c65c44c667593e0bf5]: Words in reg. 23(4) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(e)

[^key-ae9b9b9dfe1471a55051780ed66b3f7c]: Words in reg. 23(1)(a) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(a)

[^key-a6407d170c6a1e9ba521606dcba650a8]: Words in reg. 23(2) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 3(c)

[^key-eaee11abd03d4595ce7fccc24dd4a6a5]: Words in reg. 24(7) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 4

[^key-a7e4589588b8ddb98f7e7ef2b109f71b]: Reg. 27(2)(da) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 5

[^key-fa3b5de75583d65a21b1115bdfa4935f]: Reg. 33(4)-(6) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(d)

[^key-1bc8f12c189ebfeed6e9dda5d06d7786]: Words in reg. 33(3) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(c)

[^key-1d7ef290366b9776ac553a353a7b4644]: Words in reg. 33(1) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(a)(i)

[^key-cab1351ed911c52a0ec2bd42bac0c3b0]: Words in reg. 33(1) substituted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(a)(ii)

[^key-a5ddb613b6365d11ed0c660e4e044218]: Words in reg. 33(2) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 6(b)

[^key-e12b3c5921b3244ac899c874a6af9e36]: Reg. 34(1A)(1B) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 7(b)

[^key-76c39eda04c38b0914cff9098df9b958]: Words in reg. 34(1) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 7(a)

[^key-25a50ce5c83e60acfe359b6bdce2ed68]: Words in reg. 34(2) inserted (W.) (1.4.2026) by The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1109), regs. 1, 7(c)

Joint taxpayers

Joint taxpayers' notice

Joint taxpayers' notice: further provision

28A

• (1) A billing authority and a person on whom a joint taxpayers' notice is served may agree that the amount required to be paid under the notice shall be paid in such manner as is provided by the agreement; and paragraph (6) of regulation 21 shall apply with the necessary modifications in relation to an agreement under this paragraph as it applies to an agreement under paragraph (5) of that regulation.

• (2) Regulation 23 (failure to pay instalments) shall apply with the necessary modifications in relation to instalments payable in accordance with a joint taxpayers' notice as it applies to instalments payable in accordance with Part I of Schedule 1 or a Part II scheme.

• (3) If the amount required to be paid under a joint taxpayers' notice is shown to be incorrect, the billing authority shall serve a further notice on every person on whom the joint taxpayers' notice was served stating the revised sum required to be paid.

• (4) If the amount stated in the further notice served under paragraph (3) is greater than the amount required to be paid under the joint taxpayers' notice, the further notice shall also state the revised amount of each remaining instalment or, as the case may be, the period (being not less than 14 days) after the issue of that further notice within which the further sum payable is required to be paid.

• (5) If the amount stated in the further notice under paragraph (3) is less than the amount required to be paid under the joint taxpayers' notice, any overpayment—

• (a) shall be repaid if the person on whom the joint taxpayers' notice was served so requires, or

• (b) in any other case shall (as the billing authority determines) either be repaid or be credited against any subsequent liability of that person to make a payment in respect of council tax to the authority.

Collection of penalties

Appeals in relation to estimates

Demand notices: final adjustment

Priority as between orders

4A

The demand notice shall be issued at least 14 days before the day on which the first instalment is due under it.

SCHEDULE 6 — COSTS CONNECTED WITH COMMITTAL

Application	Maximum costs
For making an application for a warrant of commitment:	£305.00.
For making an application for a warrant of arrest:	£145.00.

Information preliminary to distress

45A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

2A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . .

Quashing and substitution of liability orders

36A

• (1) Where—

• (a) a magistrates' court has made a liability order pursuant to regulation 34(6), and

• (b) the authority on whose application the liability order was made considers that the order should not have been made,the authority may apply to a magistrates' court to have the liability order quashed.

• (2) Where, on an application by an authority in accordance with paragraph (1) above, the magistrates' court is satisfied that the liability order should not have been made, it shall quash the order.

• (3) Where an authority makes an application under paragraph (1) for a liability order (“the original order”) to be quashed, and a lesser amount than the amount for which the original order was made has fallen due under paragraph (3) or (4) of regulation 23 (including those paragraphs as applied as mentioned in regulation 28A(2)) and is wholly or partly unpaid or (in a case where a final notice is required under regulation 33) the amount stated in the final notice is wholly or partly unpaid at the expiry of the period of seven days beginning with the day on which the notice was issued, the billing authority may also apply to the magistrates' court for an order against the person by whom the lesser amount was payable.

• (4) Paragraphs (2) to (5) of regulation 34 shall apply to applications under paragraph (3) above.

• (5) Where, having quashed a liability order in accordance with paragraph (2) above, the magistrates' court is satisfied that, had the original application for the liability order been for a liability order in respect of a lesser sum payable, such an order could properly have been made, it shall make a liability order in respect of the aggregate of—

• (a) that lesser sum payable, and

• (b) any sum included in the quashed order in respect of the costs reasonably incurred by the authority in obtaining the quashed order.

Making of attachment of earnings order

Deductions under attachment of earnings order

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

Attachment of earnings orders: duties of debtor

Attachment of earnings orders: ancillary powers and duties of authority

Priority as between orders

Attachment of earnings orders: persons employed under the Crown

Attachment of allowances orders

Distress

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

Quashing of liability orders

Application	Maximum costs
For making an application for a warrant of commitment:	£305.00.
For making an application for a warrant of arrest:	£145.00.

Referendums relating to council tax increases: excessive amount not approved

21A

• (1) This regulation applies if—

• (a) a billing authority has served a demand notice on a liable person in respect of an amount set under section 30 of the Act for a financial year, and

• (b) as a consequence of a relevant event the authority subsequently sets a different amount in substitution for that amount under section 31 of the Act.

• (2) The demand notice mentioned in paragraph (1)(a) shall continue to have effect unless and until a notice is issued under paragraph (3), but for the purposes of Part VI (enforcement) of these Regulations the demand notice shall have effect as if it did not include the additional amount and accordingly no liability order may be issued and no enforcement action may be taken under that Part in respect of that amount.

• (3) The billing authority—

• (a) may issue a notice in accordance with paragraph 10 of Schedule 1 to these Regulations as modified by paragraph (4) below, and

• (b) must do so if the person mentioned in paragraph (1)(a) so requires.

• (4) The modifications are as follows—

• (a) omit sub-paragraph (1),

• (b) at the start of sub-paragraph (2) insert “If issuing a notice under regulation 21A(3),”, and

• (c) for the definition of “the relevant day” in sub-paragraph (8) substitute—

• “the relevant day” means the day on which the different amount mentioned in regulation 21A(1)(b) is set.

• (5) In this regulation and in regulation 21B—

• “additional amount” means the difference between the amount mentioned in paragraph (1)(a) and the different amount mentioned in paragraph (1)(b),

• “Conduct of Referendums Regulations” means the Local Authorities (Conduct of Referendums) (Council Tax Increases) (England) Regulations 2012, and

• “relevant event”, in relation to a billing authority, means any of the following—the authority’s substitute calculations having effect in accordance with section 52ZH(5) or section 52ZI(1) of the Act or regulation 22(5) of the Conduct of Referendums Regulations,the making by the authority of substitute calculations mentioned in section 52ZI(3)(b) of the Act,substitute precepts issued to the authority having effect in accordance with section 52ZO(5) or section 52ZP(7) of the Act or regulation 22(13) of the Conduct of Referendums Regulations,the issuing to the authority of a precept under section 52ZP(3) of the Act.

Referendums relating to council tax increases: excessive amount approved

21B

• (1) This regulation applies if—

• (a) a billing authority has served a demand notice on a liable person in respect of an amount set under section 30 of the Act for a financial year,

• (b) as a consequence of a relevant event the authority subsequently sets a different amount in substitution for that amount under section 31 of the Act, and either—

• (i) the billing authority’s relevant basic amount of council tax for the financial year is subsequently given effect for the purposes of the Act by virtue of regulation 22(9) of the Conduct of Referendums Regulations and section 52ZH(3) of the Act, or

• (ii) a relevant precepting authority’s calculations from which its relevant basic amount of council tax was derived are subsequently given effect for the financial year by virtue of regulation 22(17) of the Conduct of Referendums Regulations and section 52ZO(3) of the Act.

• (2) Where a notice has not been issued in accordance with regulation 21A(3), the demand notice referred to in regulation 21A(1)(a) shall continue to have effect and regulation 21A(2) shall no longer apply in relation to that notice.

• (3) Where a notice has been issued in accordance with regulation 21A(3), the billing authority must issue a notice in accordance with paragraph 10 of Schedule 1 to these Regulations as modified by paragraph (4) below.

• (4) The modifications are as follows—

• (a) omit sub-paragraph (1),

• (b) at the start of sub-paragraph (2) insert “If issuing a notice under regulation 21B(3),”, and

• (c) for the definition of “the relevant day” in sub-paragraph (8) substitute—

• “the relevant day” means the day on which the election court allows the petition referred to in regulation 22(8)(b) or (16)(b) (as the case may be) of the Conduct of Council Tax Referendums Regulations.”

• (5) In this regulation, “relevant precepting authority” means a precepting authority which issues a precept to the billing authority for the financial year concerned.

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

Purposes for which a Revenue and Customs official may supply information

5A

The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—

• (a) making a council tax reduction scheme;

• (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

• (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.

Purposes for which information supplied under paragraph 15B may be used

5B

The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—

• (a) making a council tax reduction scheme;

• (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

• (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;

• (d) any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme.

Purposes for which information supplied under paragraph 15B may be supplied

5C

The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—

• (a) making a council tax reduction scheme;

• (b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

• (c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.

Use of information by billing authority

Assumptions as to discount or premium

Correction of discount or premium assumptions

Enforcement by taking control of goods

(1)	(2)
Net Earnings	Deduction rate (percentage)
Not exceeding £105	0
Exceeding £105 but not exceeding £190	3
Exceeding £190 but not exceeding £260	5
Exceeding £260 but not exceeding £320	7
Exceeding £320 but not exceeding £505	12
Exceeding £505 but not exceeding £715	17
Exceeding £715	17 in respect of the first £715, then 50 in respect of the remainder
(1)	(2)
---	---
Net Earnings	Deduction rate (percentage)
Not exceeding £430	0
Exceeding £430 but not exceeding £780	3
Exceeding £780 but not exceeding £1,050	5
Exceeding £1,050 but not exceeding £1,280	7
Exceeding £1,280 but not exceeding £2,010	12
Exceeding £2,010 but not exceeding £2,860	17
Exceeding £2,860	17 in respect of the first £2,860, then 50 in respect of the remainder
(1)	(2)
---	---
Net Earnings	Deduction rate (percentage)
Not exceeding £16	0
Exceeding £16 but not exceeding £28	3
Exceeding £28 but not exceeding £38	5
Exceeding £38 but not exceeding £47	7
Exceeding £47 but not exceeding £74	12
Exceeding £74 but not exceeding £102	17
Exceeding £102	17 in respect of the first £102, then 50 in respect of the remainder