Source · Select Committees · Housing, Communities and Local Government Committee
Recommendation 2
2
Paragraph: 16
Clarify Council Tax Regulations regarding local authority discretion for unpaid balance repayment.
Recommendation
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.
Paragraph Reference:
16
Government Response
A response document is linked to this report, dated 1 February 2024. Response attribution to this recommendation has not been verified. Read the response document ↗