Statutory Instruments
2007 No. 501
council tax, england
Rating and valuation, england
The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007
Made
20th February 2007
Laid before Parliament
27th February 2007
Coming into force
1st April 2007
The Secretary of State, in exercise of the powers conferred by—
(a) section 143(2) of, and paragraphs 1 and 3(2) of Schedule 9 to, the Local Government Finance Act 1988( 1 ); and
(b) paragraphs 5(2)(c) and (e) and 7(2)(b) of Schedule 4 to the Local Government Finance Act 1992( 2 ),
makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations—
(a) may be cited as the Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007, and
(b) come into force on 1st April 2007.
(2) These Regulations apply in relation to billing authorities in England only.
(3) Regulation 3(3) does not apply in relation to an attachment of earnings order made before 1st April 2007.
Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
2. —(1)The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989( 3 ) are amended as follows.
(2) In paragraph 2(1)(b) of Schedule 3 (charges connected with distress), for “22.5 per cent” substitute “24.5 per cent”.
Amendment of the Council Tax (Administration and Enforcement) Regulations 1992
3. —(1)The Council Tax (Administration and Enforcement) Regulations 1992( 4 ) are amended as follows.
(2) In Schedule 3 (form of attachment of earnings order), for the paragraph which starts with the words “On [ date ] the [ name ] Magistrates’ Court” substitute—
“ On [ date ] the [ name ] Magistrates’ Court made a liability order under regulation 34 of the Council Tax (Administration and Enforcement) Regulations 1992 against the person named above.
Under regulation 37 the authority which applied for the liability order, [ name of authority ], may make an attachment of earnings order to secure the payment of the appropriate amount, which under regulation 37(1A) is the aggregate of—
(a) any outstanding sum which is or forms part of the amount in respect of which the liability order was made, and
(b) such additional sums and costs as are specified in regulation 37(1A)(b).
Calculated in accordance with regulation 37(1A) the appropriate amount in relation to this order is £[ amount ]. ” ( 5 ).
(3) In Schedule 4 (deductions to be made under attachment of earnings order), in the fifth and sixth rows of column (1) of Table A (deductions from weekly earnings), for “£335” substitute “£355”.
(4) In paragraph 2(1)(b) of Schedule 5 (charges connected with distress), for “22.5 per cent” substitute “24.5 per cent”.
Signed by authority of the Secretary of State for Communities and Local Government
Phil Woolas
Minister of State
Department for Communities and Local Government
20th February 2007
1988 c.41 . These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 ( S.I. 1999/672 ); see the reference to the Local Government Finance Act 1988 in Schedule 1.
1992 c.14 . These powers are devolved, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 ( S.I. 1999/672 ); see the reference to the Local Government Finance Act 1992 in Schedule 1.
S.I. 1989/1058 ; relevant amending instruments are S.I. 1993/774 , 2003/2210 and 2006/3395 .
S.I. 1992/613 ; relevant amending instruments are S.I. 1993/773 , 1998/295 , 2003/2211 and 2006/3395 .
Regulation 37(1A) was inserted, in relation to England, by S.I. 2004/927 .