The Council Tax (Administration and Enforcement) (Amendment No. 2) (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 make provision about the circumstances in which a Revenue and Customs official may supply information to qualifying persons, and for what purposes. These Regulations also extend the application of the provisions within the 1992 Regulations relating to the collection of penalties, and amend the 1992 Regulations to account for the introduction of universal credit by the Welfare Reform Act 2012.