Select committee: Housing, Communities and Local Government Committee
Recommendation 2
Second Report - Council Tax Collection
Published 1 Dec 2023
Paragraph 16
Addressed to Ministry of Housing, Communities and Local Government
Housing, Communities and Local Government Committee Council Tax Collection All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Recommendation (the committee's words)
We strongly urge the Government to clarify the provision in the Council Tax (Administration and Enforcement) Regulations 1992 that requires the unpaid balance to become payable in certain circumstances. If local authorities do, under this provision, have the discretion not to require immediate repayment of the full unpaid balance, the Government should make this much clearer, either by updating the regulations or by amending the best practice guidance by the end of this Parliament.
From: Housing, Communities and Local Government Committee, Second Report - Council Tax Collection (HC 57), paragraph 16, 1 December 2023
Government response
The government responded to the whole report on 1 February 2024 (deadline 1 February 2024).