The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2013
The Council Tax (Administration and Enforcement) Regulations 1992 (“the 1992 Regulations”) make provision about the billing, collection and enforcement of council tax. These Regulations amend the 1992 Regulations in relation to Wales to take into account the introduction of local council tax reduction schemes made by a billing authority in accordance with the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 or which apply in default by virtue of paragraph 6(1)(e) of Schedule 1B to the Local Government Finance Act 2012. These Regulations enable these reductions to be taken into account in the billing and enforcement of council tax. Regulation 2(2), (5) to (10) and (13) makes consequential amendments.