Legalize / United Kingdom / Public General Act

Local Government Finance Act 1992

Type Public General Act

Publication 1992-03-06

Last updated 2025-09-10

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(4) Subsections (1) to (3) of section 41 (removal or exclusion of disability) of the 1973 Act shall apply in relation to this section and any disability imposed by it as they apply in relation to section 38 (provision as to disability of members of authorities from voting) of that Act and any disability imposed by that section.

Part V — Supplemental

Orders and regulations

113

(1) Any power of the Secretary of State ... , the Treasury or the Welsh Ministers under this Act to make orders or regulations (other than the power to make orders under section 52X(6) above) may be so exercised as to make different provision for different cases or descriptions of case, including different provision for different areas or for different authorities.

(2) Any power of the Secretary of State ... , the Treasury or the Welsh Ministers under this Act to make orders or regulations includes power to make such incidental, consequential, transitional or supplementary provision as he or they think necessary or expedient.

(3) Any power of the Secretary of State ... or the Treasury under this Act to make orders or regulations shall be exercisable by statutory instrument which, except in the case of regulations under section 11D(3), 14A, 14B, 14C or 52ZQ above or orders under—

(a) section 5(4), 11(3), 22B(1A), ... 74(3) or 79(3) above;

(b) section 119(2) below; or

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4) Any power of the Welsh Ministers under this Act to make orders or regulations shall be exercisable by statutory instrument.

(5) Paragraphs 33 and 34 of Schedule 11 to the Government of Wales Act 2006 make provision about the Senedd Cymru procedures that apply to any statutory instrument containing regulations or an order made in exercise of functions conferred upon the Secretary of State or the National Assembly for Wales by this Act that have been transferred to the Welsh Ministers by virtue of paragraph 30 of that Schedule.

Power to make supplementary provision

114

(1) The Secretary of State may at any time by order make such supplementary, incidental, consequential or transitional provision as appears to him to be necessary or expedient for the general purposes or any particular purposes of this Act or in consequence of any of its provisions or for giving full effect to it.

(2) An order under this section may in particular make provision for amending, repealing or revoking (with or without savings) any provision of an Act passed before or in the same session as this Act, or of an instrument made under an Act before the passing of this Act, and for making savings or additional savings from the effect of any amendment or repeal made by this Act.

(3) Any provision that may be made under this section shall be in addition and without prejudice to any other provision of this Act.

(4) No other provision of this Act shall be construed as prejudicing the generality of the powers conferred by this section.

(5) In this section “Act” includes a private or local Act.

Financial provisions

115

(1) There shall be paid out of money provided by Parliament—

(a) any sums required to enable valuations to be carried out in accordance with Part I or II of this Act;

(b) any expenses of the Secretary of State incurred in consequence of this Act; and

(2) There shall be paid into the Consolidated Fund—

(a) any sums received by the Secretary of State in consequence of this Act; and

(b) any increase attributable to this Act in the sums payable into that Fund under any other enactment.

Interpretation: general

116

(1) In this Act, unless the context otherwise requires—

“the 1987 Act” means the Abolition of Domestic Rates Etc. (Scotland) Act 1987;

“the 1988 Act” means the Local Government Finance Act 1988;

“the Social Security Acts” means the Social Security Contributions and Benefits Act 1992 and the Social Security Administration Act 1992;

“executive” and “executive arrangements" have the same meaning as in Part II of the Local Government Act 2000;

“financial year” means any period of twelve months beginning with 1st April;

“the First-tier Tribunal for Scotland” means the First-tier Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;

“information” includes accounts, estimates and returns;

“prescribed” means prescribed by regulations made by the Secretary of State.

(2) Nothing in any private or local Act (whenever passed) shall in any way affect the operation of this Act or of anything done under it.

Minor and consequential amendments and repeals

117

(1) The enactments mentioned in Schedule 13 to this Act shall have effect subject to the amendments there specified (being minor amendments and amendments consequential on the provisions of this Act).

(2) The enactments mentioned in Schedule 14 to this Act (which include some that are spent or no longer of practical utility) are hereby repealed to the extent specified in the third column of that Schedule.

Savings and transitional provisions

118

(1) Nothing in this Act (except sections 101 and 102) shall affect the operation of the 1988 Act in relation to any community charge in respect of a day falling before 1st April 1993; and nothing in this Act (except paragraphs 1 to 4 and 6(11) of Schedule 10) shall affect the operation of that Act in relation to any financial year beginning before that date.

(2) Nothing in this Act (except section 101) shall affect the operation of the 1987 Act in relation to any community charge in respect of a day falling before 1st April 1993.

(3) The repeal by this Act of the 1987 Act shall not affect any amendment made by that Act to any other enactment; and the repeal by this Act of any enactment amending that Act shall not affect any amendment so made to that Act.

(4) Nothing in this Act shall affect the operation of the Social Security Acts in relation to any community charge benefit in respect of a day falling before 1st April 1993.

(5) In relation to any time before the commencement of the Social Security Acts, this Act and the repealed enactments shall have effect as if—

(a) any reference in this Act to those Acts were a reference to those enactments;

(b) any reference in this Act (except paragraph 4 of Schedule 9) to either of those Acts, or to any provision of those Acts, were a reference to the corresponding provisions or provision of those enactments;

(c) subsections (1) to (7) of the section set out in paragraph 4 of Schedule 9 to this Act were substituted for subsections (8A), (8AA) and (8B) to (8F), and subsection (11) of that section were substituted for subsections (8G) and (8H), of section 20 of the Social Security Act 1986; and

(d) subsections (8) and (9) of the section so set out were substituted for subsections (5A) and (5B), and paragraphs (a) and (b) of subsection (10) of that section were substituted for paragraph (c) of subsection (6), of section 21 of that Act.

(6) The provisions of any regulations or orders relating to council tax benefit which—

(a) are made before the commencement of the Social Security Acts; and

(b) are expressed to come into force after that commencement,

may refer to any relevant provisions of those Acts rather than to the corresponding provisions of the repealed enactments.

(7) In this section—

“community charge” has the same meaning as in section 100 above;

“the repealed enactments” means the enactments repealed by the Social Security (Consequential Provisions) Act 1992;

and any reference to an enactment includes a reference to any regulations or orders made (or having effect as if made) under that enactment.

Short title, commencement and extent

119

(1) This Act may be cited as the Local Government Finance Act 1992.

(2) The following provisions of this Act, namely—

(a) sections 99(2), 110 and 111;

(b) paragraphs 1 to 4 of Schedule 10;

(d) Schedule 13 except paragraphs 15 to 25, 31, 42, 44(c), 45 to 47, 59 to 74, 76 to 88, 92, 99 and 100; and

(e) Schedule 14 except the repeals in the 1988 Act (other than the repeals in Schedule 12) and the repeals in the Social Security Acts,

shall not come into force until such day as the Secretary of State may by order appoint; and different days may be appointed for different provisions or for different purposes.

(3) Part I of this Act, sections 102 and 104 to 106 above and Schedule 10 to this Act extend to England and Wales only.

(4) Part II of this Act, sections 107 to 112 above and Schedules 11 and 12 to this Act extend to Scotland only.

(5) This Act does not extend to Northern Ireland.

SCHEDULE 1

Persons in detention

1

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day—

(a) he is detained in a prison, a hospital or any other place by virtue of an order or award to which sub-paragraph (2) below applies;

(b) he is detained under paragraph 2 of Schedule 3 to the Immigration Act 1971 (deportation);

(d) he is detained under Parts 5, 6 and 7 or sections 136 or 297 of the Mental Health (Care and Treatment)(Scotland) Act 2003 or sections 52D or 52M or the Criminal Procedure (Scotland) Act 1995;

(2) This sub-paragraph applies to—

(a) an order of a court in the United Kingdom;

(b) an order or award (whether or not of a court) made (anywhere) in proceedings in respect of a service offence within the meaning of the Armed Forces Act 2006.

(3) If a person—

(a) is temporarily discharged under section 28 of the Prison Act 1952, or temporarily released under rules under section 47(5) of that Act; ...

(aa) is temporarily released under rules under section 300 of the Armed Forces Act 2006; or

(b) is temporarily discharged under section 27 of the Prisons (Scotland) Act 1989, or temporarily released under rules under section 39(6) of that Act,

for the purposes of sub-paragraph (1) above he shall be treated as detained.

(4) Sub-paragraph (1) above does not apply where the person—

(a) is detained under regulations made under paragraph 8 of Schedule 4 to this Act;

(b) is detained under section 76 of the Magistrates’ Courts Act 1980, or section 108 of the Powers of Criminal Courts (Sentencing) Act 2000, for default in payment of a fine; or

(5) In sub-paragraph (1) above “order” includes a sentence, direction, warrant or other means of giving effect to the decision of the court concerned.

(6) The Secretary of State may by order provide that a person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he is in service custody; and

(b) such conditions as may be prescribed by the order are fulfilled.

The severely mentally impaired

2

(1) A person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he is severely mentally impaired;

(b) as regards any period which includes the day he is stated in a certificate of a registered medical practitioner to have been or to be likely to be severely mentally impaired; and

(2) For the purposes of this paragraph a person is severely mentally impaired if he has a severe impairment of intelligence and social functioning (however caused) which appears to be permanent.

(3) The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph.

Persons in respect of whom child benefit is payable

3

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day he—

(a) has attained the age of 18 years; but

(b) is a person in respect of whom another person is entitled to child benefit, or would be so entitled but for paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992.

(2) The Secretary of State may by order substitute another provision for sub-paragraph (1)(b) above as for the time being effective for the purposes of this paragraph.

Students etc.

4

(1) A person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he is a student, student nurse, apprentice or youth training trainee; and

(b) such conditions as may be prescribed by order made by the Secretary of State are fulfilled.

(2) In this paragraph “apprentice”, “student”, “student nurse” and “youth training trainee” have the meanings for the time being assigned to them by order made by the Secretary of State.

5

(1) An institution shall, on request, supply a certificate under this paragraph to any person who is following or, subject to sub-paragraph (3) below, has followed a course of education at that institution as a student or student nurse.

(2) A certificate under this paragraph shall contain such information about the person to whom it refers as may be prescribed by order made by the Secretary of State.

(3) An institution may refuse to comply with a request made more than one year after the person making it has ceased to follow a course of education at that institution.

(4) In this paragraph—

“institution” means any such educational establishment or other body as may be prescribed by order made by the Secretary of State; and

“student” and “student nurse” have the same meanings as in paragraph 4 above.

Hospital patients

6

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day he is a patient who has his sole or main residence in a hospital.

(2) In this paragraph “hospital” means—

(a) a health service hospital within the meaning of the National Health Service Act 2006, the National Health Service (Wales) Act 2006 or section 108(1) (interpretation) of the National Health Service (Scotland) Act 1978; and

(b) a military, air-force or naval unit or establishment at or in which medical or surgical treatment is provided for persons subject to service law within the meaning of the Armed Forces Act 2006.

(3) The Secretary of State may by order substitute another definition for the definition in sub-paragraph (2) above as for the time being effective for the purposes of this paragraph.

Patients in homes in England and Wales

7

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day—

(a) he has his sole or main residence in a care home, independent hospital or hostel in England and Wales; and

(b) he is receiving care or treatment (or both) in the home , hospital or hostel.

(2) In this paragraph—

“care home” means—a care home within the meaning of the Care Standards Act 2000; or a building or part of a building in which accommodation is provided for an adult under Part 4 of the Social Services and Well-being (Wales) Act 2014; or a building or part of a building in which accommodation is provided under Part 1 of the Care Act 2014;

“hostel” means anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph;

“independent hospital”—in relation to England, means a hospital as defined by section 275 of the National Health Service Act 2006 that is not a health service hospital as defined by that section; andin relation to Wales, has the same meaning as in the Care Standards Act 2000.

(3) The Secretary of State may by order substitute another definition for any definition of “care home” or “independent hospital” for the time being effective for the purposes of this paragraph.

Patients in homes in Scotland

8

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day—

(a) either—

(i) he has as his sole or main residence a private hospital in Scotland; or

(ii) a care home service provides, in Scotland, accommodation which is his sole or main residence; and

(b) he is receiving care or treatment (or both) in the hospital or in the accommodation so provided.

(2) In this paragraph—

“care home service” has the same meaning as in the Regulation of Care (Scotland) Act 2001 (asp 8); and

“hostel” means anything which falls within any definition of hostel for the time being prescribed by order made by the Secretary of State under this sub-paragraph;

“nursing home” means—a nursing home within the meaning of section 10(2) of the Nursing Homes Registration (Scotland) Act 1938 in respect of which a person is registered; orany premises in respect of which an exemption has been granted under section 6 or 7 of that Act;

“private hospital” means an independent health care service as defined in section 329(1) of the Mental Health (Care and treatment)(Scotland) Act 2003

“residential care home” means—a residential establishment provided and maintained by a local authority in respect of their functions under section 13B (provision of care and after-care) of the Social Work (Scotland) Act 1968; ora residential establishment to which Part IV of the said Act of 1968 applies; orresidential accommodation provided and maintained by a local authority under section 7 (functions of local authorities) of the Mental Health (Scotland) Act 1984,where the sole or main function of the establishment or accommodation is to provide personal care or support, combined with board, to persons who are solely or mainly resident in the establishment or accommodation.

(3) In the definition of “residential care home” in sub-paragraph (2) above—

“personal care” includes the provision of appropriate help with physical and social needs; and

“support” means counselling or other help provided as part of a planned programme of care.

(4) The Secretary of State may by order substitute another definition for any definition of “nursing home”, “private hospital” or “care home service” for the time being effective for the purposes of this paragraph.

Care workers

9

(1) A person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he is engaged in providing care or support (or both) to another person or other persons; and

(b) such conditions as may be prescribed are fulfilled.

(2) Without prejudice to the generality of sub-paragraph (1)(b) above the conditions may—

(a) require the care or support (or both) to be provided on behalf of a charity or a person fulfilling some other description;

(b) relate to the period for which the person is engaged in providing care or support (or both);

(d) require his capital not to exceed a prescribed amount;

(e) require him to be resident in prescribed premises;

(f) require him not to exceed a prescribed age;

(g) require the other person or persons to fulfil a prescribed description (whether relating to age, disablement or otherwise).

Residents of certain dwellings

10

(1) A person shall be disregarded for the purposes of discount on a particular day if on the day he has his sole or main residence in a dwelling to which sub-paragraph (2) below applies.

(2) This sub-paragraph applies to any dwelling if—

(a) it is for the time being providing residential accommodation, whether as a hostel or night shelter or otherwise; and

(b) the accommodation is predominantly provided—

(i) otherwise than in separate and self-contained sets of premises;

(ii) for persons of no fixed abode and no settled way of life; and

(iii) under licences to occupy which do not constitute tenancies.

Persons of other descriptions

11

A person shall be disregarded for the purposes of discount on a particular day if—

(a) on the day he falls within such description as may be prescribed; and

(b) such conditions as may be prescribed are fulfilled.

SCHEDULE 2

Introduction

1

(1) The Secretary of State may make regulations containing such provision as he thinks fit in relation to—

(a) the collection of amounts persons are liable to pay in respect of council tax; and

(b) other aspects of administration as regards council tax.

(2) Any reference in this Schedule to an authority is a reference to a billing authority or , in Scotland, a local authority.

Collection of council tax

2

(1) In the following provisions of this paragraph—

(a) any reference to the liable person is a reference to a person who is solely liable to pay to an authority, in respect of a particular dwelling, an amount in respect of council tax for a financial year, and includes, unless the context otherwise requires, a reference to a person who in the opinion of the authority will be so liable; and

(b) any reference to the chargeable amount is a reference to the amount the liable person is or will be liable to pay.

(2) Regulations under this Schedule may include provision—

(a) that the liable person is to make payments on account of the chargeable amount, which may include payments during the course of the financial year concerned;

(b) that payments on account must be made in accordance with an agreement between the liable person and the authority or a prescribed scheme for payment by instalments or a scheme for such payment made by the authority in accordance with prescribed rules;

(c) that in prescribed circumstances payments on account must be calculated by reference to an estimate of the chargeable amount; and

(d) that an estimate must be made on prescribed assumptions.

(3) Regulations under this Schedule may include provision—

(a) that any person appearing to an authority to be a resident, owner or managing agent of a particular dwelling shall supply to the authority such information as fulfils the following conditions—

(i) it is in the possession or control of the person concerned;

(ii) the authority requests the person concerned to supply it; and

(iii) it is requested by the authority for the purpose of identifying the person who, in respect of any period specified in the request, is or will be the liable person in relation to the dwelling;

(b) that the information is to be supplied within a prescribed period of the request being made and, if the authority so requires, in a form specified in the request; and

(4) Regulations under this Schedule may include provision—

(a) that the authority must serve a notice or notices on the liable person stating the chargeable amount or its estimated amount and what payment or payments he is required to make (by way of instalment or otherwise);

(b) that no payment on account of the chargeable amount need be made unless a notice requires it;

(d) that a notice must be in a prescribed form;

(e) that a notice must contain prescribed matters;

(f) that a notice must not contain other prescribed matters;

(g) that where a notice is invalid because it does not comply with regulations under paragraph (d) or (e) above, and the circumstances are such as may be prescribed, a requirement contained in the notice by virtue of regulations under paragraph (a) or (b) above shall nevertheless have effect as if the notice were valid;

(h) that where a notice is invalid because it does not comply with regulations under paragraph (d) above, and a requirement has effect by virtue of regulations under paragraph (g) above, the authority must take prescribed steps to issue to the liable person a document in the form which the notice would have taken had it complied with regulations under paragraph (d) above;

(i) that where a notice is invalid because it does not comply with regulations under paragraph (e) above, and a requirement has effect by virtue of regulations under paragraph (g) above, the authority must take prescribed steps to inform the liable person of such of the matters prescribed under paragraph (e) above as were not contained in the notice; and

(ia) that the authority must publish prescribed information in the prescribed manner;

(j) that the authority must supply prescribed information to the liable person when it serves a notice or on the request of the person.

(5) Regulations under this Schedule may include provision—

(a) that if the liable person fails to pay an instalment in accordance with the regulations, the unpaid balance of the chargeable amount or its estimated amount is to be payable on the day after the end of a prescribed period which begins with the day of the failure; and

(b) that any amount paid by the liable person in excess of his liability (whether the excess arises because an estimate turns out to be wrong or otherwise) must be repaid or credited against any subsequent liability.

3

(1) Regulations under this Schedule may include provision as to the collection of amounts persons are jointly and severally liable to pay in respect of council tax.

(2) The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State thinks fit.

(3) The regulations may include rules for determining whether any payment made by a person jointly and severally liable as to a fraction of an amount is (or is not) made towards satisfaction of his liability as to that fraction.

DiscountVariations and increases

4

(1) In the following provisions of this paragraph—

(a) any reference to the chargeable amount is a reference to an amount which, in respect of a particular dwelling, a person is solely liable to pay to an authority in respect of council tax for a financial year, and includes, unless the context otherwise requires, an amount which in the opinion of the authority a person will be so liable to pay; and

(b) any reference to any calculation of the chargeable amount includes a reference to any estimate of the amount.

(2) Regulations under this Schedule may include provision that, before making any calculation of the chargeable amount for the purposes of regulations under this Schedule, the authority shall take reasonable steps to ascertain whether that amount is subject to any discount variation or increase, and if so, the amount of that discount variation or increase.

(3) The regulations may include provision that—

(a) where (having taken such steps) the authority has no reason to believe that the chargeable amount is subject to a discount variation or to an increase, it shall assume, in making any calculation of the chargeable amount for the purposes of regulations under this Schedule, that the chargeable amount is not subject to any discount variation or increase ; and

(b) where (having taken such steps) the authority has reason to believe that the chargeable amount is subject to a discount variation or to an increase of a particular amount, it shall assume, in making any such calculation, that the chargeable amount is subject to a discount variation or increase of that amount.

(4) The regulations may include provision that the authority must inform the person who is or will be liable to pay the chargeable amount of that assumption.

(5) The regulations may include provision that where—

(a) in accordance with any provision included under sub-paragraph (4) above the authority informs the person concerned that it has assumed that the chargeable amount is subject to a discount of a particular amount; and —

(i) is subject to a discount of a particular amount, or

(ii) is not subject to any increase; and

(b) at any time before the end of the financial year following the financial year concerned, the person has reason to believe that the chargeable amount is not in fact subject to any discount, or is subject to a discount of a smaller amount—,

(i) is not in fact subject to any discount, or is subject to a discount of a smaller amount, or

(ii) is in fact subject to an increase (whether or not the person is aware of the amount of the increase),

the person shall, within such period as may be prescribed, notify the authority of his belief.

(5A) The regulations may include provision that where—

(a) in accordance with any provision included under sub-paragraph (4) the authority informs the person concerned of its assumption; and

(b) at any time before the end of the financial year following the financial year concerned, the person has reason to believe—

(i) that the authority's assumption is based on a misapprehension about the period during which there will be, or was, no resident of the dwelling; and

(ii) that misapprehension has resulted in the authority incorrectly assuming that the chargeable amount is not subject to any increase, or in the authority underestimating the amount of the increase,

the person must, within such period as may be prescribed, notify the authority of that belief.

(5B) The regulations may include provision—

(a) that any person appearing to an authority to be a resident, owner or managing agent of a particular dwelling must supply to the authority such information as fulfils the following conditions—

(i) it is in the possession or control of the person concerned;

(ii) the authority requests the person concerned to supply it; and

(iii) it is requested by the authority for the purpose of ascertaining whether the chargeable amount is subject to any variation on the basis that, in respect of any period specified in the request, there is, was or will be no resident of the dwelling;

(b) that the information is to be supplied within a prescribed period of the request being made and, if the authority so requires, in a form specified in the request; and

(6) In construing the reference in sub-paragraph (5)(b) the references in sub-paragraphs (5)(b), (5A)(b)(ii) and (5B)(a)(iii) above to the chargeable amount, the fact that the person concerned has wholly or partly discharged his liability to pay the amount shall be ignored.

(7) In this paragraph, “increase” means an increase under section 11B(1)(b) (higher amount of tax for empty dwellings: England), 11C(1)(b) (higher amount for dwellings occupied periodically: England), 12A(1)(b) (higher amount of tax for empty dwellings: Wales) or 12B(1)(b) (higher amount of tax for dwellings occupied periodically: Wales) .

5

Regulations under this Schedule may include, as regards a case where persons are or will be jointly and severally liable to pay to an authority, in respect of a particular dwelling, an amount in respect of council tax for a financial year, provision equivalent to that included under paragraph 4 above subject to any modifications the Secretary of State thinks fit.

Reductions for lump sum payment etc.

6

(1) Regulations under this Schedule may include provision empowering an authority, subject to such conditions as may be prescribed, to accept, in such cases as the authority may determine and in satisfaction of a person’s sole liability to pay in respect of a dwelling an amount (“the chargeable amount”) in respect of council tax for a financial year, an amount which—

(a) is determined by the authority; and

(b) is payable in a single lump sum; and

(2) The regulations may include provision empowering or requiring the authority to make such adjustments (whether by way of an additional sum due to the authority or by way of repayment or credit by the authority or otherwise) as may be prescribed where the chargeable amount is subsequently estimated to be or proves to be greater or less than the amount originally (or last) estimated.

(3) The regulations may include, as regards a case where persons are jointly and severally liable to pay the chargeable amount, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State thinks fit.

(4) The regulations may include provision that, in a case where an authority has made provision by virtue of any of sub-paragraphs (1) to (3) above, any provision which is included in regulations under this Schedule by virtue of paragraph 2 or 3 above and is prescribed under this sub-paragraph shall not apply.

7

(1) Regulations under this Schedule may include provision that where—

(a) a person has sole liability to pay to an authority a sum on account in respect of council tax;

(b) a sum smaller than that sum is paid; and

the authority may accept the smaller sum in satisfaction of the liability to pay the sum on account.

(2) The regulations may include provision that—

(a) for prescribed purposes the sum on account shall be treated as having been paid in full;

(b) for other prescribed purposes the fact that only the smaller sum has been paid shall be taken into account.

(3) The regulations may include, as regards a case where persons are jointly and severally liable to pay to an authority a sum on account in respect of council tax, provision equivalent to that included under sub-paragraphs (1) and (2) above subject to any modifications the Secretary of State thinks fit.

Exempt dwellings etc.

8

(1) Regulations under this Schedule may include provision that an authority which has received a copy of a proposed list sent to it under section 22(5)(b) , 22B(7) , 22B(7A) or 85(1)(b) of this Act shall, as respects each dwelling shown in the copy which in the opinion of the authority will be a relevant dwelling on the day when the list comes into force, notify the person concerned of such matters relating to the dwelling’s entry in the copy as may be prescribed.

(2) Regulations under this Schedule may include provision that in any case where—

(a) a dwelling is not shown in the copy of a proposed list sent to an authority under section 22(5)(b) , 22B(7) , 22B(7A) or 85(1)(b) of this Act but is shown in the copy of the list sent to the authority under section 22(7) , 22B(9) or 85(4) of this Act; and

(b) in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,

the authority shall notify the person concerned of such matters relating to the dwelling’s entry in the copy of the list sent to the authority under section 22(7) or 85(4) of this Act as may be prescribed.

(3) Regulations under this Schedule may include provision that in any case where—

(a) the valuation band shown as applicable to a dwelling in the copy of a proposed list sent to an authority under section 22(5)(b) or 85(1)(b) of this Act is different from that shown as applicable to it in the copy of the list sent to the authority under section 22(7) , 22B(7A) , 22B(9) or 85(4) of this Act; and

(b) in the opinion of the authority the dwelling was a relevant dwelling on the day when the list came into force,

(4) The regulations may include provision—

(a) as to the period within which or time at which any notification must be given;

(b) prescribing additional information which the notification must contain;

(c) that if at the time when a person is notified under any provision included in regulations under sub-paragraph (2) or (3) above the authority has not yet given him a notification under any provision included in regulations under sub-paragraph (1) above, the authority shall not be required to give him such a notification.

(5) For the purposes of this paragraph a dwelling is a relevant dwelling on any day if—

(a) on the day the dwelling is an exempt dwelling; or

(b) in respect of the financial year in which the day falls and the dwelling, the amount set under section 30 or 93 of this Act or, where the authority is a regional council, each amount set under section 93 of this Act is nil.

(6) In this paragraph any reference to the person concerned is a reference to a person who, in respect of the particular dwelling, would be solely liable to pay to the authority an amount in respect of council tax for the particular day if the dwelling were not or had not been a relevant dwelling on that day.

9

(1) Regulations under this Schedule may include provision that, as regards each financial year, an authority shall take reasonable steps to ascertain whether any dwellings will be or were exempt dwellings for any period during the year.

(2) The regulations may include provision that—

(a) where (having taken such steps) the authority has no reason to believe that a particular dwelling will be or was an exempt dwelling for any period during the year, it shall assume, for the purposes of regulations under this Schedule, that the dwelling will be or was a chargeable dwelling for that period; and

(b) where (having taken such steps) the authority has reason to believe that a particular dwelling will be or was an exempt dwelling for any period during the year, it shall assume, for those purposes, that the dwelling will be or was an exempt dwelling for that period.

(3) The regulations may include provision—

(a) that the authority must inform the relevant person of that assumption;

(b) prescribing additional information which the authority must give to that person;

(4) The regulations may include provision that where—

(a) in accordance with any provision included under sub-paragraph (3) above the authority informs the relevant person that it has assumed that the dwelling will be or was an exempt dwelling for a particular period during the year; and

(b) at any time before the end of the following financial year, the person has reason to believe that in fact the dwelling will not be or was not an exempt dwelling for that period, or will be or was an exempt dwelling for a shorter period,

the person shall, within such period as may be prescribed, notify the authority of his belief.

(5) Regulations under this Schedule may include provision—

(a) that any person appearing to an authority to be a resident, owner or managing agent of a particular dwelling shall supply to the authority such information as fulfils the following conditions—

(i) it is in the possession or control of the person concerned;

(ii) the authority requests the person concerned to supply it; and

(iii) it is requested by the authority for the purpose of identifying the person who, in respect of any period specified in the request, is or will be the relevant person in relation to the dwelling;

(b) that the information is to be supplied within a prescribed period of the request being made and, if the authority so requires, in a form specified in the request; and

(6) In this paragraph any reference to the relevant person is a reference to a person who, in respect of the particular dwelling—

(a) is or will be solely liable to pay to the authority an amount in respect of council tax for the period to which the assumption relates; or

(b) would be so liable if the dwelling were not or had not been an exempt dwelling for that period.

10

(1) Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons would be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular day if the dwelling were not or had not been on that day a relevant dwelling for the purposes of paragraph 8 above, provision equivalent to that included under that paragraph subject to any modifications the Secretary of State thinks fit.

(2) Regulations under this Schedule may include, as regards a case where, in respect of a particular dwelling, persons—

(a) are or will be jointly and severally liable to pay to an authority an amount in respect of council tax for a particular period; or

(b) would be so liable if the dwelling were not or had not been an exempt dwelling for that period,

provision equivalent to that included under paragraph 9 above subject to any modifications the Secretary of State thinks fit.

Supply of information to authorities

11

(1) Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a billing authority such information as fulfils the following conditions—

(a) it is in the possession or control of the person concerned;

(b) the authority requests the person concerned to supply it;

(d) it does not fall within any prescribed description of information which need not be supplied.

(1A) Information may be prescribed under sub-paragraph (1)(d) by reference to—

(a) how the person concerned came to be in possession or control of the information;

(b) the purpose for which it is requested by the authority.

(2) The persons referred to in sub-paragraph (1) above are—

(a) any other authority;

(b) any precepting authority;

(d) any community charges registration officer.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

(4) In this paragraph and paragraph 12 below references to any community charges registration officer shall be construed—

(a) in relation to such officers in England or Wales, in accordance with section 26 of the 1988 Act; and

(b) in relation to such officers in Scotland, in accordance with section 12 of the 1987 Act.

12

(1) Regulations under this Schedule may include provision that any person mentioned in sub-paragraph (2) below shall supply to a localauthority such information as fulfils the following conditions—

(a) it is in the possession or control of the person concerned;

(b) the authority request the person concerned to supply it;

(d) it does not fall within any prescribed description of information which need not be supplied.

(1A) Information may be prescribed under sub-paragraph (1)(d) by reference to—

(a) how the person concerned came to be in possession or control of the information;

(b) the purpose for which it is requested by the authority.

(2) The persons referred to in sub-paragraph (1) above are—

(a) any other authority;

(b) any district council;

(d) any community charges registration officer;

(e) the local assessor for the levying authority’s area; and

(f) any housing body operating in the levying authority’s area.

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

13

(1) Regulations under this Schedule may include provision that—

(a) a registrar of births and deaths in England and Wales shall supply to any appropriate billing authority which is prescribed such particulars of such deaths as may be prescribed;

(b) the Registrar General for England and Wales shall supply to any billing authority which is prescribed such particulars of such deaths as may be prescribed.

(2) Regulations under this Schedule may include provision that—

(a) a district registrar in Scotland shall supply to any appropriate local authority which is prescribed such particulars of such deaths as may be prescribed;

(b) the Registrar General for Scotland shall supply to any local authority which is prescribed such particulars of such deaths as may be prescribed.

(3) The regulations may include provision as to the times at which and the manner in which the particulars are to be supplied.

(4) For the purposes of this paragraph—

(a) an appropriate billing authority, in relation to a registrar of births and deaths, is a billing authority whose area includes all or part of, or falls within, the registrar’s sub-district;

(b) an appropriate localauthority, in relation to a district registrar, is a local authority whose area includes all or part of, or falls within, the registrar’s registration district.

14

(1) Where regulations under this Schedule impose a duty on a billing authority to supply information to any person, they may also require—

(a) the Secretary of State;

(b) any appropriate precepting authority; or

to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs in order to fulfil its duty.

(2) Where regulations under this Schedule contain provision about the contents or form of a notice to be served by a billing authority, they may also require the Secretary of State or any appropriate precepting authority to supply the billing authority with prescribed information if the Secretary of State considers it to be information the billing authority needs to ensure that the provision is met.

(3) Where any person other than the Secretary of State fails to supply information to a billing authority in accordance with regulations made by virtue of sub-paragraph (1) or (2) above, he shall be liable to indemnify the authority against any loss or damage which the authority sustains in consequence of the failure.

(4) For the purposes of sub-paragraph (1) or (2) above an authority is an appropriate precepting authority in relation to a billing authority if it has power to issue a precept to the billing authority.

(5) For the purposes of sub-paragraph (1) above a body is an appropriate levying body in relation to a billing authority if—

(a) it has power to issue a levy or special levy to the billing authority; or

(b) it has power to issue a levy to a county council which has power to issue a precept to the billing authority.

15

(1) Regulations under this Schedule may include provision that no duty of confidentiality shall prevent the Secretary of State from disclosing relevant information to an authority.

(2) For the purposes of this paragraph information is relevant information if—

(a) it was obtained by the Secretary of State in exercising his functions under the Social Security Acts or Part 4 of the Welfare Reform Act 2012;

(b) the Secretary of State believes it would be useful to the authority in exercising its functions under Part I or II of this Act; and

Supply of information by authorities

16

(1) Regulations under this Schedule may include provision that (so far as it does not have power to do so apart from the regulations) an authority may supply relevant information to another authority, even if it is not requested to supply the information.

(2) For the purposes of this paragraph information is relevant information if—

(a) it was obtained by the first-mentioned authority in exercising its functions under Part I or II of this Act;

(b) it believes it would be useful to the other authority in exercising its functions under either of those Parts; and

(3) Information may be prescribed under sub-paragraph (2)(c) by reference to—

(a) how the first-mentioned authority obtained the information;

(b) the purpose for which the first-mentioned authority believes that the information would be useful to the other authority.

17

(1) Regulations under this Schedule may include provision that an authority—

(a) may supply relevant information to any person who requests it for a purpose not relating to Part I or II of this Act; and

(b) may charge a prescribed fee for supplying the information.

(2) For the purposes of sub-paragraph (1) above information is relevant information if—

(a) it was obtained by the authority for the purpose of carrying out its functions under Part I or II of this Act; and

(b) it is not personal information.

(3) For the purposes of sub-paragraph (2) above personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the authority; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.

Use of information by authorities

18

Regulations under this Schedule may include provision that, in carrying out its functions under Part I or II of this Act, an authority may use information which—

(a) is obtained under any other enactment; and

(b) does not fall within any prescribed description of information which cannot be used.

Arrangements with Scottish housing bodies

19

(1) Subject to sub-paragraph (3) below, a local authority may make arrangements with a housing body for the exercise by that body on behalf of the authority of any of—

(a) the authority’s functions under or by virtue of this Schedule or Schedule 3 or 8 to this Act; or

(b) the authority’s responsibilities as regards council tax benefit in pursuance of Part VII of the Social Security Contributions and Benefits Act 1992.

(2) Arrangements under sub-paragraph (1) above may, without prejudice to the generality of that sub-paragraph—

(a) provide that a housing body may accept service of a notice under section 81(4) of this Act on behalf of a localauthority and may exercise the functions of that authority under subsections (7) and (8) of that section;

(b) provide as to the terms upon which, instalments by which and manner in which council tax is to be payable to and collected and recovered by the body.

(3) Arrangements made under this paragraph for the exercise of functions under Schedule 8 to this Act may not include arrangements for the exercise of functions under paragraph 2(1)(a) of that Schedule.

(4) Every person by whom council tax is payable to a housing body under arrangements under this paragraph shall pay it to the body in accordance with those arrangements.

(5) Arrangements under sub-paragraph (1) above shall be on such terms as may be agreed between the local authority and the housing body or, failing agreement, as may be determined by the Secretary of State.

(6) Where the Secretary of State is satisfied that a local authority wish to make arrangements under sub-paragraph (1) above with a housing body but that body has not agreed to enter into them, he may, by regulations made after consultation with the authority and the body, require the body to do so.

(7) No document issued by a housing body in pursuance of an arrangement made under this paragraph to a person liable to pay council tax or any instalment of council tax shall contain or refer to arrangements for any payment other than—

(a) the payment of any council tax instalment;

(b) the payment of any council water charge; or

(c) the payment of any council tax benefit in pursuance of Part VII of the Social Security Contributions and Benefits Act 1992.

Supplemental

20

In this Schedule—

(a) any reference to a payment on account of an amount, however expressed, is to any payment (whether interim, final or sole) in respect of the amount; and

(b) any reference to a managing agent, in relation to a dwelling, is to a person authorised to arrange lettings of the dwelling.

SCHEDULE 3

Failure to supply information to or notify billing authority

1

(1) Where a person is requested by a billing authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 to this Act, the authority may impose a penalty of £70 on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(2) In any case where—

(a) a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a billing authority; and

(b) he fails without reasonable excuse to notify the authority in accordance with the provision,

the authority may impose a penalty of £70 on him.

(3) Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £280 on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(4) Sub-paragraph (3) above applies each time the authority repeats a request.

(5) A penalty under this paragraph shall be paid to the authority imposing it.

(6) An authority may quash a penalty imposed by it under this paragraph.

Failure to supply information to or notify levying authority

2

(1) Where a person is requested by a localauthority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 or paragraph 5 of Schedule 8 to this Act, the authority may impose a penalty of £50 on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(1A) Where a person is requested by a local authority to supply information under any provision included in regulations under paragraph 4(5B) of Schedule 2, the authority may impose on the person a penalty not exceeding £500 if—

(a) the person fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision the person knowingly supplies information which is inaccurate in a material particular.

(2) In any case where—

(a) a person is required by any provision included in regulations under paragraph 4 4(5) , 5, 9 or 10(2) of Schedule 2 to this Act to notify a localauthority; and

(b) he fails to notify the authority in accordance with the provision,

the authority may impose a penalty of £50 on him.

(2A) A local authority may impose on a person a penalty not exceeding £500 in any case where—

(a) the person is required by any provision included in regulations under paragraph 4(5A) of Schedule 2 to notify the authority; and

(b) the person fails to notify the authority in accordance with the provision.

(3) Where a penalty has been imposed on a person under sub-paragraph (1) or (1A) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £200, or of an amount not exceeding £500 if the request is under any provision included in regulations under paragraph 4(5B) of Schedule 2, on him if—

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(4) Sub-paragraph (3) above applies each time the authority repeats a request.

(5) A penalty under this paragraph shall be paid to the authority imposing it.

(6) If, after the imposition of a penalty under this paragraph but before the making of an appeal under paragraph 3 below against that imposition, the l ocalauthority are satisfied that the person upon whom the penalty was imposed had a reasonable excuse for his failure, they may revoke the imposition of the penalty.

General

3

(1) A person may appeal to a valuation tribunal if he is aggrieved by the imposition on him of a penalty under paragraph 1 above.

(1A) A person (“P”) may appeal to a valuation tribunal if aggrieved by the imposition on P of a penalty under regulations under section 14C, unless P agreed to the imposition of the penalty as an alternative to criminal proceedings being taken against P in respect of the act or omission to which the penalty relates.

(2) A person may appeal to a valuation appeal committee the First-tier Tribunal for Scotland if he is aggrieved by the imposition on him of a penalty under paragraph 2 above.

(3) Where a penalty is imposed on a person under paragraph 1 or 2 above, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under sub-paragraph (1) or (2) above against the imposition.

(4) Where a penalty is imposed on a person (“P”) under regulations under section 14C, and P alleges that there is no power in the case concerned to impose a penalty of the amount imposed, P may appeal to a valuation tribunal under this sub-paragraph against the imposition.

4

Where a person is convicted of an offence, the conduct by reason of which he is convicted shall not also allow a penalty to be imposed under paragraph 1 or 2 above.

5

(1) If it appears to the Treasury that there has been a change in the value of money since the passing of this Act or (as the case may be) the last occasion when the power conferred by this paragraph was exercised, they may by order substitute for any sum for the time being specified in paragraph 1 or 2 above such other sum as appears to them to be justified by the change.

(2) An order under this paragraph shall not apply in relation to any failure which began or anything done before the date on which the order comes into force.

6

(1) The Secretary of State may make regulations containing provision as to the collection of amounts payable as penalties under paragraph 1 or 2 above or under regulations under section 14C.

(2) The regulations may include provision for the collection of such amounts (including provision about instalments and notices) which is equivalent to that made in regulations under paragraphs 2 and 3 of Schedule 2 to this Act for the collection of amounts persons are liable to pay in respect of council tax subject to any modifications the Secretary of State thinks fit.

(3) The regulations may include provision that, where the imposition of a penalty is subject to an appeal, no amount shall be payable in respect of the penalty while the appeal is outstanding.

(4) The regulations may include rules for ascertaining whether an imposition is subject to an appeal, and whether an appeal is outstanding; and the regulations may treat an appeal as outstanding unless it is finally disposed of or abandoned or fails for non-prosecution.

(5) The regulations may include provisions dealing with any case where a penalty under paragraph 1 or 2 above or under regulations under section 14C is quashed or revoked, and may in particular provide for the repayment of an amount or the allowance of an amount by way of deduction against a sum due.

(6) In the application of this paragraph to England and Wales, any reference to an appeal includes a reference to an arbitration in pursuance of regulations made under paragraph 4 of Schedule 11 to the 1988 Act (valuation tribunals).

SCHEDULE 4

Regulations for recovery of sums payable

1

(1) The Secretary of State may make regulations in relation to the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of any sum which has become payable to a billing authority under any provision included in regulations under—

(a) paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act; or

(b) paragraph 6 of Schedule 3 to this Act,

and has not been paid.

(2) The Secretary of State may also make regulations in relation to the recovery, otherwise than under Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), of any sum which has become payable (by way of repayment) to a person other than a billing authority under any provision included in regulations under paragraph 2, 3 or 6(2) or (3) of Schedule 2 to this Act and has not been paid.

(3) References in sub-paragraphs (1) and (2) above to a sum which has become payable and has not been paid include references to a sum forming part of a larger sum which has become payable and the other part of which has been paid.

Provision which may be made

2

(1) Regulations under sub-paragraph (1) of paragraph 1 above may make, in relation to the recovery of any sum falling within that sub-paragraph which a person is solely liable to pay, any such provision as is authorised by the following paragraphs of this Schedule.

(2) Regulations under that sub-paragraph may make, in relation to any sum falling within that sub-paragraph which persons are jointly and severally liable to pay, provision equivalent to any so authorised subject to any modifications the Secretary of State thinks fit.

(3) Regulations under sub-paragraph (2) of that paragraph may provide that any sum falling within that sub-paragraph shall be recoverable in a court of competent jurisdiction.

Liability orders

3

(1) Regulations under paragraph 1(1) above may provide that—

(a) the authority concerned may apply to a magistrates’ court for an order (a “liability order”) against the person by whom the sum is payable;

(b) the magistrates’ court shall make the order if it is satisfied that the sum has become payable by the person concerned and has not been paid.

(2) The regulations may include provision that the order shall be made in respect of an amount equal to the aggregate of—

(a) the sum payable; and

(b) a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs incurred in obtaining the order.

(3) The regulations may include provision that, where the sum payable is paid after the order has been applied for but before it is made, the magistrates’ court shall nonetheless make the order in respect of a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs incurred in applying for it.

(4) The regulations may include—

(a) provision prescribing steps to be taken before an application may be made;

(b) provision that no application may be made after a prescribed period has expired;

(c) provision prescribing the procedure to be followed for the initiation of an application (which may include provision as to form);

(d) provision prescribing the procedure to be followed in dealing with an application;

(e) provision prescribing the form and contents of an order.

Information

4

(1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) he shall, during such time as the amount in respect of which the order was made remains wholly or partly unpaid, be under a duty to supply relevant information to the authority concerned.

(2) For the purposes of this paragraph relevant information is such information as fulfils the following conditions—

(a) it is in the debtor’s possession or control;

(b) the authority requests him to supply it; and

(3) The regulations may include provision that the information is to be supplied in a prescribed form and within a prescribed period of the request being made.

Attachment of earnings etc.

5

(1) Regulations under paragraph 1(1) above may provide that where a magistrates’ court has made a liability order against a person (“the debtor”) and the debtor is an individual—

(a) the authority concerned may make an order (an “attachment of earnings order”) to secure the payment of the appropriate amount ;

(b) such an order shall be expressed to be directed to a person who has the debtor in his employment, and shall operate as an instruction to such a person to make deductions from the debtor’s earnings and to pay the amounts deducted to the authority;

(c) the authority may serve a copy of the order on a person who appears to the authority to have the debtor in his employment; and

(d) a person who has the debtor in his employment shall comply with the order if a copy of it is served on him.

(1A) For the purposes of this paragraph the appropriate amount 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 (unless paragraph (b) applies);

(b) where a person authorised to act under the power conferred by section 14(4) (power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007) has reported to the authority concerned that he was unable (for whatever reason) to find sufficient goods of the debtor to pay the amount outstanding—

(i) the amount outstanding at the time when the attachment of earnings order is made, and

(ii) if the authority has applied for the issue of a warrant committing the debtor to prison under provision included by virtue of paragraph 8 below, a sum (of a prescribed amount or an amount determined in accordance with prescribed rules) in respect of the costs of the application.

(2) The regulations may include—

(a) provision allowing an attachment of earnings order to be varied;

(b) provision requiring a person who has the debtor in his employment to comply with the order as varied if a copy of the order as varied is served on him;

(d) provision requiring an order to specify the sum to which the order relates, the rate at which the debtor’s earnings are to be applied to meet the sum, and such other particulars as may be prescribed;

(e) rules about the rate which may be so specified;

(f) provision allowing the person who deducts and pays amounts under the order to deduct from the debtor’s earnings prescribed sums, or sums determined in accordance with prescribed rules, towards his administrative costs;

(g) provision requiring the person who deducts and pays amounts under the order to notify the debtor, in a prescribed manner and at any prescribed time, of the total amount of sums (including sums towards administrative costs) deducted up to the time of the notification or of the total amount of sums (including sums towards such costs) that will fall to be deducted after that time;

(h) provision requiring any person on whom a copy of the order is served to notify the authority in a prescribed manner and within a prescribed period if he does not have, or subsequently ceases to have, the debtor in his employment;

(i) provision that, where the whole amount to which the order relates has been paid, the authority shall give notice of that fact to any person who appears to it to have the debtor in his employment and who has been served with a copy of the order;

(j) provision allowing or requiring an order to be discharged.

(3) The regulations may include provision that while an attachment of earnings order is in force—

(a) the debtor shall from time to time notify the authority concerned, in a prescribed manner and within a prescribed period, of each occasion when he leaves any employment or becomes employed or re-employed, and shall include in such a notification a statement of his earnings and expected earnings from the employment concerned and of such other matters as may be prescribed;

(b) any person who becomes the debtor’s employer and knows that the order is in force and by what authority it was made shall notify the authority concerned, in a prescribed manner and within a prescribed period, that he is the debtor’s employer, and shall include in such a notification a statement of the debtor’s earnings and expected earnings from the employment concerned and of such other matters as may be prescribed.

(4) The regulations may include provision with respect to the priority to be accorded as between—

(a) two or more orders made under the regulations;

(b) orders made under the regulations and orders made under the Attachment of Earnings Act 1971 or the Child Support Act 1991.

(5) The regulations may include provision that a person may appeal to a magistrates’ court if he is aggrieved by the making or the terms of an attachment of earnings order, or there is a dispute whether payments constitute earnings or as to any other prescribed matter relating to the order.

(6) The regulations may include—

(a) provision prescribing the procedure to be followed for initiating an appeal;

(b) provision prescribing the procedure to be followed in dealing with an appeal;

(c) provision as to the powers of the court (which may include provision as to the quashing of an attachment of earnings order or the variation of the terms of such an order).

(7) The provisions of this paragraph (except sub-paragraphs (3) and (4)(b) above) shall apply to elected members of billing authorities or relevant precepting authorities as they apply to persons in employment; and for the purposes of the application of those provisions in relation to any such members—

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