The Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995

law://uk/uksi/1995/247@2026-11-12

Contents

Part I · General

1Citation and commencement#

These Regulations may be cited as the Local Government Changes for England (Community Charge and Council Tax, Administration and Enforcement) Regulations 1995 and shall come into force on 1st April 1995.

2Interpretation#

(1)In these Regulations—• “the principal Regulations” means the Local Government Changes for England (Finance) Regulations 1994;• “the 1989 Regulations” means the Community Charges (Administration and Enforcement) Regulations 1989;• “the 1992 Regulations” means the Council Tax (Administration and Enforcement) Regulations 1992; and• “relevant successor authority” means—(a) in connection with a community charge payable to the abolished authority by virtue of a residence, property or dwelling situated in any part of its area, the successor authority for that part; and(b) in connection with council tax payable to the abolished authority in respect of a dwelling situated in any part of its area, the successor authority for that part.

(2)In these Regulations the following expressions shall have the same meaning as in the principal Regulations—• “abolished authority”, “the Act”, “the 1992 Act”, “preceding year”, “preliminary period”, “the reorganisation date”, “section 17 order” and “successor authority”.

(3)In these Regulations—

(a)any reference to a relinquishing authority is a reference to a local authority which, by virtue of a section 17 order, ceases to have functions in relation to a part of its area (referred to in these Regulations as “the transferred area”) from the reorganisation date; and

(b)any reference to an acquiring authority is a reference to an authority which, by virtue of a section 17 order, has from the reorganisation date all the functions which prior to that date were the functions of the relinquishing authority (or would have all the functions but for an order under sections 21 and 22 of the Act) in relation to the transferred area.

Part II · Transitional provisions: community charge

3Charging authorities#

References to a charging authority in the 1989 Regulations shall, on or after the reorganisation date, include a county council to which are transferred, by or in consequence of a section 17 order, the functions of district councils in relation to the county council’s area.

4Rights and duties of successor and relinquishing authorities#

(1)The 1989 Regulations shall have effect, on or after the reorganisation date, as if the rights and duties exercisable by or in relation to an abolished authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in any part of its area were rights and duties exercisable by or in relation to the relevant successor authority and any references to a charging authority in those Regulations shall be read accordingly.

(2)For the purposes of paragraph (1) anything done by or in relation to an abolished authority in the exercise of its functions under the 1989 Regulations shall be treated as if it had been done by or in relation to the relevant successor authority.

(3)The 1989 Regulations shall have effect on or after the reorganisation date as if the rights and duties exercisable by or in relation to a relinquishing authority in connection with a community charge payable to it by virtue of a residence, property or dwelling situated in part of its area in which, from the reorganisation date, it ceases to have functions continued to be exercisable by or in relation to the relinquishing authority in relation to that part, and as if the acquiring authority had no rights and duties in connection with such a community charge, and any references to a charging authority in those Regulations shall be read accordingly.

5Information#

For the purposes of regulation 6(3)(d) (information from public bodies) of the 1989 Regulations information obtained by an abolished authority or a relinquishing authority in its capacity as a police authority or as a constituent council of such an authority shall from the beginning of the preliminary period be treated as if it had been obtained in that capacity by respectively the successor authority or the acquiring authority.

6Supply of information to Secretary of State#

For the purposes of regulation 7(1) (supply of information to Secretary of State) of the 1989 Regulations information obtained by a registration officer for an abolished authority shall from the beginning of the preliminary period be treated as if it had been obtained by the registration officer for the successor authority.

7Application for liability order#

Where before the reorganisation date an abolished authority applied for a liability order under regulation 29 (application for liability order) of the 1989 Regulations and the order is made on or after that date—

(a)regulation 29(6)(b) of the 1989 Regulations shall apply, on or after the reorganisation date, as if the costs referred to were those reasonably incurred by the abolished authority and the relevant successor authority in obtaining the order; and

(b)regulation 29(7) of the 1989 Regulations shall apply, on or after that date, as if the costs of the abolished authority in making the application had been the costs of the relevant successor authority.

8Duties of debtors and making of attachment of earnings order#

Where a liability order was applied for by, or made on the application of, an abolished authority under regulation 29 (application for liability order) of the 1989 Regulations, regulations 31(1) and 32(1) (duties of debtors subject to liability order and making of attachment of earnings order) of those Regulations shall apply on or after the reorganisation date as if the order had been applied for by or made on the application of the relevant successor authority as the case may be.

9Attachment of earnings order: ancillary powers and duties#

Where an attachment of earnings order was made by an abolished authority under regulation 32 (making of attachment of earnings order) of the 1989 Regulations, regulations 34(4), 34(6), 35(1) and 36 (attachment of earnings order: powers and duties) of those Regulations shall apply on or after the reorganisation date as if the order had been made by the relevant successor authority.

10Distress#

Where a liability order was made under regulation 29 (application for liability order) of the 1989 Regulations on the application of an abolished authority, regulation 39 (distress) of those Regulations shall apply on or after the reorganisation date as if the liability order had been applied for by the relevant successor authority.

11Appeals in connection with distress#

Where an abolished authority has levied or attempted to levy a distress under regulation 39 of the 1989 Regulations, regulation 40(2) to (4) (appeals in connection with distress) of those Regulations shall apply on or after the reorganisation date as if the levy had been made or attempted by the relevant successor authority.

12Commitment to prison#

Where an abolished authority has sought to levy an amount by distress under regulation 39 of the 1989 Regulations, regulation 41(1) (commitment to prison) of those Regulations shall apply on or after the reorganisation date as if it had been the relevant successor authority which had sought to levy the distress and as if the costs of the abolished authority in seeking to levy the distress had been the costs of the successor authority.

13Charging orders#

Where a liability order was made under regulation 29 of the 1989 Regulations on the application of an abolished authority—

(a)regulation 44(3)(a) (charging orders) of the 1989 Regulations shall apply on or after the reorganisation date as if the liability order had been applied for by the relevant successor authority; and

(b)regulation 44(3)(c) of those Regulations shall apply on or after that date as if the costs referred to were the costs reasonably incurred by the abolished authority and the relevant successor authority in obtaining the charging order.

14Charging orders: further provision#

Where a charging order was made under regulation 44 of the 1989 Regulations on the application of an abolished authority, regulation 45(4) (charging orders: further provision) of those Regulations shall apply on or after the reorganisation date as if the charging order had been made on the application of the relevant successor authority.

15Magistrates' courts#

Regulation 47(4) (magistrates' courts) of the 1989 Regulations shall apply on or after the reorganisation date in relation to any proceeding prosecuted or continued by the successor authority as if the reference to the applicant authority included the abolished authority.

Part III · Transitional provisions: council tax

16Billing authorities#

For the purposes of the 1992 Regulations references to a “billing authority” shall during the preliminary period include an authority which has functions under Part I of the 1992 Act by virtue of regulation 49(1) of the principal Regulations.

17Rights and duties of successor and relinquishing authorities#

(1)The 1992 Regulations shall have effect on or after the reorganisation date as if the rights and duties exercisable by or in relation to an abolished authority in connection with council tax payable to it in respect of a dwelling situated in any part of its area were rights and duties exercisable by or in relation to the relevant successor authority and any references to a billing authority in those Regulations shall be read accordingly.

(2)For the purposes of paragraph (1) anything done by or in relation to an abolished authority in the exercise of its functions under the 1992 Regulations shall be treated as if it had been done by or in relation to the relevant successor authority.

(3)The 1992 Regulations shall have effect on or after the reorganisation date as if the rights and duties exercisable by or in relation to a relinquishing authority in connection with council tax payable to it in respect of a dwelling situated in the transferred area continued to be exercisable as regards any preceding year by or in relation to the relinquishing authority in relation to that area, and as if the acquiring authority had no rights and duties in connection with such a council tax as regards any preceding year, and any references to a billing authority in those Regulations shall be read accordingly.

18Information#

For the purposes of regulations 4(3)(b) (information from public bodies) of the 1992 Regulations information obtained by an abolished authority or a relinquishing authority in its capacity as a police authority or as a constituent council of such an authority shall from the beginning of the preliminary period be treated as if it had been obtained in that capacity by respectively the successor authority or the acquiring authority.

19Valuation lists#

References in regulation 10(3)(a) and 17(1A)(a) (notification of assumption and interpretation and application of Part V) of the 1992 Regulations to the authority’s valuation list shall, on or after the reorganisation date, include in the case of a successor, relinquishing or acquiring authority the list, or the valuation list read in conjunction with the notice of the effect of alterations, supplied to it under regulation 46 of the principal Regulations.

20Application for liability order#

Where a liability order was made under regulation 34 (application for liability order) of the 1992 Regulations on the application of an abolished authority—

(a)regulation 34(7)(b) of the 1992 Regulations shall apply on or after the reorganisation date as if the costs referred to were those reasonably incurred by the abolished authority and the relevant successor authority in obtaining the order; and

(b)regulation 34(8) of the 1992 Regulations shall apply on or after that date as if the costs of the abolished authority in making the application had been the costs of the relevant successor authority.

21Duties of debtors and making of attachment of earnings order#

Where a liability order was applied for by, or made on the application of, an abolished authority under regulation 34 of the 1992 Regulations, regulations 36(1) and 37(1) (duties of debtors subject to liability order and making of attachment of earnings order) of those Regulations shall apply on or after the reorganisation date as if the order had been applied for by or made on the application of the relevant successor authority.

22Attachment of earnings order: ancillary powers and duties#

Where an attachment of earnings order was made by an abolished authority under regulation 37 of the 1992 Regulations, regulations 39(4) and (6), 40(1) and 41 (attachment of earnings order: ancillary powers and duties) of those Regulations shall apply on or after the reorganisation date as if the order had been made by the relevant successor authority.

23Distress#

Where a liability order was made under regulation 34 of the 1992 Regulations on the application of an abolished authority, regulation 45 (distress) of those Regulations shall apply on or after the reorganisation date as if the liability order had been applied for by the relevant successor authority.

24Appeals in connection with distress#

Where an abolished authority has levied or attempted to levy a distress under regulation 45 of the 1992 Regulations, regulation 46(2) to (4) (appeals in connection with distress) of those regulations shall apply on or after the reorganisation date as if the levy had been made or attempted by the relevant successor authority.

25Commitment to prison#

Where an abolished authority had sought to levy an amount by distress under regulation 45 of the 1992 Regulations, regulation 47(1) (commitment to prison) of those Regulations shall apply, on or after the reorganisation date, as if it had been the relevant successor authority which had sought to levy the distress and as if the costs of the abolished authority in seeking to levy the distress had been the costs of the successor authority.

26Charging orders#

Where a liability order was made under regulation 34 of the 1992 Regulations on the application of an abolished authority—

(a)regulation 50(3)(a) (charging orders) of the 1992 Regulations shall apply on or after the reorganisation date as if the liability order had been applied for by the relevant successor authority; and

(b)regulation 50(3)(c) of those Regulations shall apply on or after that date as if the costs referred to were the costs reasonably incurred by the abolished authority and the relevant successor authority in obtaining the charging order.

27Charging orders: further provision#

Where a charging order has been made under regulation 50 of the 1992 Regulations on the application of an abolished authority, regulation 51(4) (charging orders: further provision) of those Regulations shall apply on or after the reorganisation date as if the charging order had been made on the application of the relevant successor authority.

28Magistrates' courts#

Regulation 53(4) (magistrates' courts) of the 1992 Regulations shall apply, on or after the reorganisation date, in relation to any proceeding prosecuted or continued by the successor authority as if the reference to the applicant authority included the abolished authority.

Contains public sector information licensed under the Open Government Licence v3.0.

Part I · General

1Citation and commencement#

2Interpretation#

Part II · Transitional provisions: community charge

3Charging authorities#

4Rights and duties of successor and relinquishing authorities#

5Information#

6Supply of information to Secretary of State#

7Application for liability order#

8Duties of debtors and making of attachment of earnings order#

9Attachment of earnings order: ancillary powers and duties#

10Distress#

11Appeals in connection with distress#

12Commitment to prison#

13Charging orders#

14Charging orders: further provision#

15Magistrates' courts#

Part III · Transitional provisions: council tax

16Billing authorities#

17Rights and duties of successor and relinquishing authorities#

18Information#

19Valuation lists#

20Application for liability order#

21Duties of debtors and making of attachment of earnings order#

22Attachment of earnings order: ancillary powers and duties#

23Distress#

24Appeals in connection with distress#

25Commitment to prison#

26Charging orders#

27Charging orders: further provision#

28Magistrates' courts#

Defined terms · 4

Key facts

Connections

History · 1 version

Part I · General

1Citation and commencement#

2Interpretation#

Part II · Transitional provisions: community charge

3Charging authorities#

4Rights and duties of successor and relinquishing authorities#

5Information#

6Supply of information to Secretary of State#

7Application for liability order#

8Duties of debtors and making of attachment of earnings order#

9Attachment of earnings order: ancillary powers and duties#

10Distress#

11Appeals in connection with distress#

12Commitment to prison#

13Charging orders#

14Charging orders: further provision#

15Magistrates' courts#

Part III · Transitional provisions: council tax

16Billing authorities#

17Rights and duties of successor and relinquishing authorities#

18Information#

19Valuation lists#

20Application for liability order#

21Duties of debtors and making of attachment of earnings order#

22Attachment of earnings order: ancillary powers and duties#

23Distress#

24Appeals in connection with distress#

25Commitment to prison#

26Charging orders#

27Charging orders: further provision#

28Magistrates' courts#