Reg. 36 Council Tax (Administration & Enforcement) Regulations 1992
When requested in writing the taxpayer is obliged to provide certain information in relation to their financial circumstances namely:
Employer Details
Earnings or estimated earnings
Deductions for NI, Tax and other Attachments etc.
Employee number or reference
Where they are not working - the source of income that they have
Whether they are Jointly & Severally liable with another person.
Where they fail to supply the information within 14 days, so long as it is in their possession, the Authority may apply to the Magistrates Court for a fine to be imposed (Currently Level 2 on the standard scale £500)
Where false information is supplied then a fine of Level 3 may be imposed (£1000)
In each of the above cases the action must be taken within 6 months of the offence.
Where the debtor has a change in circumstances after completing the required information there is no legal requirement to inform the Council of a change in circumstances.
There is also a requirement to issue a 14 day letter advising the taxpayer of the fact that the Council is to take further action (namely bailiff action).
The 14 day letter should be issued together with a copy of costs as outlined within Sch 5 Council Tax (Administration & Enforcement) Regs 1992 (a standard letter enclosure)
Cases will need to be progresses through to the stage in order for the letter to be produced.
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