Source: https://www.legislation.gov.uk/ukpga/1992/14/schedule/2
Timestamp: 2017-12-11 13:33:01
Document Index: 187437684

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 1', 'art. 4', 'art. 4', 'art. 2', 'art. 2']

Sch. 2 para. 21(1) substituted by 2012 c. 17 Sch. 4 para. 7(2)
Sch. 2 para. 18A(1) word substituted by 2010 asp 17 s. 157(1)(a)
Sch. 2 para. 18A(1) words inserted by 2010 asp 17 s. 157(1)(b)
Sch. 2 para. 4(2) words inserted by 2012 c. 17 s. 12(9)
Sch. 2 para. 4(3) words inserted by 2012 c. 17 s. 12(10)(a)
Sch. 2 para. 4(3) words inserted by 2012 c. 17 s. 12(10)(b)
Sch. 2 para. 21(2)(3) words inserted by 2012 c. 17 Sch. 4 para. 7(3)
Sch. 2 para. 4(2) words substituted by 2012 asp 11 s. 3(3)(a)
Sch. 2 para. 4(3) words substituted by 2012 asp 11 s. 3(3)(a)
Sch. 2 para. 4(6) words substituted by 2012 asp 11 s. 3(3)(c)
Sch. 2 para. 4(5)(a) words substituted by 2012 c. 17 s. 12(11)
Sch. 2 para. 4 cross-heading substituted by virtue of by 2012 asp 11 s. 3(4)
Sch. 2 para. 4 heading words inserted by 2012 c. 17 s. 12(14)
Sections 14(1) and 97(3).
SCHEDULE 2E+W+S Administration
1(1)The Secretary of State may make regulations containing such provision as he thinks fit in relation to—E+W+S
(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 [F1, in Scotland, a local] authority.
F1Words in Sch. 2 para. 1(2) substituted (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(a) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)
Collection of council taxE+W+S
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.E+W+S
(2)The regulations may include provision equivalent to that included under paragraph 2 above subject to any modifications the Secretary of State thinks fit.
DiscountsE+W+S
4(1)In the following provisions of this paragraph—E+W+S
(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, and if so, the amount of that discount.
(a)where (having taken such steps) the authority has no reason to believe that the chargeable amount is subject to a discount, 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; and
(b)where (having taken such steps) the authority has reason to believe that the chargeable amount is subject to a discount of a particular amount, it shall assume, in making any such calculation, that the chargeable amount is subject to a discount 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
(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,
(6)In construing the reference in sub-paragraph (5)(b) 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.
5Regulations 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.E+W+S
Exempt dwellings etc.E+W+S
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) [F2, 22B(7)] 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.E+W+S
(a)a dwelling is not shown in the copy of a proposed list sent to an authority under section 22(5)(b) [F3, 22B(7)] or 85(1)(b) of this Act but is shown in the copy of the list sent to the authority under section 22(7) [F4, 22B(9)] or 85(4) of this Act; and
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) [F4, 22B(9)] or 85(4) of this Act as may be prescribed.
(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 [F5 or, where the authority is a regional council, each amount set under section 93 of this Act] is nil.
F2Words in Sch. 2 para. 8(1) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 53(2)(a)
F3Words in Sch. 2 para. 8(2) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 53(2)(b)(i)
F4Words in Sch. 2 para. 8(2)(3) inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 53(2)(b)(ii)
F5Words in Sch. 2 para. 8(5)(b) repealed (S.) (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)
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.E+W+S
(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 authoritiesE+W+S
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—E+W+S
(b)the authority requests the person concerned to supply it;
(c)it is requested by the authority for the purpose of carrying out its functions under Part I of this Act; and
(a)any other authority;
(b)any precepting authority;
(c)the electoral registration officer for any area in Great Britain; and
(d)any community charges registration officer.
(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 [F6local]authority such information as fulfils the following conditions—E+W+S
(b)the authority request the person concerned to supply it;
(c)it is requested by the authority for the purpose of carrying out their functions under Part II of this Act; and
[F7(b) any district council;]
(c)the electoral registration officer for any area in Great Britain;
(d)any community charges registration officer;
(e)the local assessor for the [F8levying] authority’s area; and
(f)any housing body operating in the [F8levying] authority’s area.
F6Word in Sch. 2 para. 12(1) substituted (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(b) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)
F7Sch. 2 para. 12(2)(b) repealed (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)(iv)
F8Words in Sch. 2 para. 12(2)(e)(f) repealed (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14. (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)(iv)
13(1)Regulations under this Schedule may include provision that—
(a)a district registrar in Scotland shall supply to any appropriate [F9local] authority which is prescribed such particulars of such deaths as may be prescribed;
(b)the Registrar General for Scotland shall supply to any [F9local] authority which is prescribed such particulars of such deaths as may be prescribed.
(b)an appropriate [F9local]authority, in relation to a district registrar, is a [F9local] authority whose area includes all or part of, or falls within, the registrar’s registration district.
F9Word in each place it occurs in Sch. 2 para. 13 substituted (S.) (16.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(c) (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(c)
Supply of information by authoritiesE+W+S
17(1)Regulations under this Schedule may include provision that an authority—E+W+S
(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
(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 authoritiesE+W+S
[F1018A(1)A billing authority may use information it has obtained for the purpose of carrying out its functions under Part 1 of this Act for the purpose of—E+W+S
(a)identifying vacant dwellings, or
(b)taking steps to bring vacant dwellings back into use.
(2)The power under sub-paragraph (1) above, so far as relating to personal information, extends only to information which consists of an individual’s name or an address or number for communicating with him.
“personal information” means information which relates to an individual (living or dead) who can be identified—
from that information and other information of the authority,
and includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual;
“vacant dwelling” means a dwelling in which no one lives and which is substantially unfurnished.]
F10Sch. 2 para. 18A inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 85
Arrangements with Scottish housing bodiesE+W+S
19(1)Subject to sub-paragraph (3) below, a [F11local] authority may make arrangements with a housing body for the exercise by that body on behalf of the authority of any of—E+W+S
(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 M1Social 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 [F11local]authority 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.
[F12(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 [F11local] 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 [F11local] 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;
[F13(b) the payment of any council water charge; or]
(c)the payment of any council tax benefit in pursuance of Part VII of the M2Social Security Contributions and Benefits Act 1992.
F11Words in Sch. 2 para. 19 substituted (S.) (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(16)(d)(i) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)
F12Sch. 2 para. 19(3) substituted (S.) (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(d)(ii) (with s. 128(8)); S.I. 1996/323, art. 4(1)(b)(c)
F13Sch. 2 para. 19(7)(b) repealed (S.) (19.2.1996 subject to art. 2(2) of the commencing S.I.) by 1994 c. 39, s. 180(2), Sch. 14 (with s. 128(8)); S.I. 1996/323, art. 2(1)(b)(d)
20In this Schedule—E+W+S
(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.
[F1421(1)This paragraph applies where a billing authority exercises the power under section 13A(1) above by determining a class of case in which liability is to be reduced.E+W+S
(3)Where the determination provides for liability to be reduced otherwise than to nil, any amount in relation to which the reduction applies shall be treated for the purposes of this Schedule as subject to a discount equal to the amount of the reduction.]
F14Sch. 2 para. 21 inserted (18.11.2003) by Local Government Act 2003 (c. 26), s. 127(1), Sch. 7 para. 53(3)