Amendment of Council Tax (Administration and Enforcement) Regulations 19922

1

The Council Tax (Administration and Enforcement) Regulations 19922 are amended in accordance with paragraphs (2) to (7) below.

2

In regulation 1(2) (citation, commencement and interpretation)—

a

after the definition of “business day” insert—

  • “council tax offence” has the same meaning as in the Detection of Fraud Regulations;

b

after the definition of “demand notice regulations” insert—

  • “Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 20133;”

3

After regulation 5 (information as to deaths) insert—

Purposes for which a Revenue and Customs official may supply information5A

The purposes prescribed under paragraph 15A(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 15A may be used5B

The purposes prescribed under paragraph 15A(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 England4 in connection with a reduction under a council tax reduction scheme.

Purposes for which information supplied under paragraph 15A may be supplied5C

The purposes prescribed under paragraph 15A(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.

4

In regulation 27(2)(e)(i) (joint taxpayers), in the paragraph to be substituted for paragraph 1 of regulation 29, after “paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.

5

In regulation 29 (collection of penalties)—

a

in paragraph (1), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”;

b

in paragraph (3) for “paragraph 4 of Schedule 11” substitute “paragraph A3 of Schedule 11”;

c

in paragraph (5), after “paragraph 1(6) of Schedule 3 to the Act” insert “, regulation 12(4) or regulation 13(6) of the Detection of Fraud Regulations,”;

6

In regulation 58(1)(c), after “sub-paragraphs (1) to (3) of paragraph 1 of Schedule 3 to the Act” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”.

7

In paragraph 2(3A) of Schedule 1, after “a notice to which paragraph (1) of regulation 20” insert “applies”.