These Regulations underpin the operation and enforcement of Council Tax under the Local Government Finance Act 1992. They establish rules for demand notices, payment instalments, liability orders, enforcement actions, and recovery processes—standardising how billing authorities collect and enforce Council Tax in England and Wales.
Effective from 1 April 1992, these Regulations set the detailed rules for preparing and serving demand notices, collecting payments, applying for liability orders, and recovering unpaid Council Tax. They ensure liability is statutory (not contractual) and prescribe how billing authorities must act to remain lawful and fair in their enforcement.
Benefits of compliance:
