Statutory Instruments
2013 No. 590
Council Tax, England
The Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013
Made
12th March 2013
Laid before Parliament
15th March 2013
Coming into force
10th April 2013
The Secretary of State, in exercise of the powers conferred by sections 18 and 113(1) and (2) of, paragraph 15A of Schedule 2 to, and paragraph 6 of Schedule 3 to, the Local Government Finance Act 1992( 1 ), makes the following Regulations:
Citation, commencement and application
1. —(1) These Regulations may be cited as the Council Tax (Administration and Enforcement) (Amendment) (England) Regulations 2013 and shall come into force on 10th April 2013.
(2) These Regulations apply in relation to England only.
Amendment of Council Tax (Administration and Enforcement) Regulations 1992
2. —(1)The Council Tax (Administration and Enforcement) Regulations 1992( 2 ) 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 2013 ( 3 ) ;” ” .
(3) After regulation 5 (information as to deaths) insert—
“ Purposes for which a Revenue and Customs official may supply information
5A. 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 used
5B. 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 England ( 4 ) in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15A may be supplied
5C. 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”.
Signed by authority of the Secretary of State for Communities and Local Government
Brandon Lewis
Parliamentary Under Secretary of State
Department for Communities and Local Government
12th March 2013
1992 c.14 . Section 18 was amended by section 14D(3) of the Local Government Finance Act 2012 (c.17) . Section 113(1) was amended by paragraphs 2 and 9(a) of Schedule 1 to the Local Government Act 1999 (c.27) ; paragraphs 40 and 52 of Schedule 7 to the Local Government Act 2003 (c.26) and section 80 of the Localism Act 2011 (c.20) . Paragraph 6 of Schedule 3 was amended by section 14D(8) of the Local Government Finance Act 2012 (c.17) . Functions of the Secretary of State, so far as exercisable in relation to Wales, were transferred to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 ( S.I. 1999/672 ), article 2 and Schedule 1.
S.I. 1992/613 . Relevant amendments were made by S.I. 1992/3008 , S.I. 2005/2866 and S.I. 2012/3086 .
The Valuation Tribunal for England was established by paragraph A1 of Schedule 11 to the Local Government Finance Act 1992 (c.41) ; paragraph A1 was inserted by the Local Government and Public Involvement in Health Act 2007, Schedule 15, paragraphs 1 and 2 (c.28).