The Council Tax and Non-Domestic Rating (Amendment) (England) Regulations 2007

• Citation: S.I. 2007/501
• Sections: 3

Section 1 Citation, commencement and application

(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.

Section 2 Amendment of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989

(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 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”.

Section 3 Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

(1) The Council Tax (Administration and Enforcement) Regulations 1992 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 ].

(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”.