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.

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. Type: recommendation | Number: 2 | Paragraph: 16 | Response status: accepted Government response: The Government notes the Committee’s view on amending regulations on the collection of council tax and making it clear that councils have the discretion to provide a longer period before requiring repayment of the full unpaid balance. For the great majority of taxpayers, the council tax system opera