1 Title, commencement, and application

(1)    The title of these Regulations is the Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2007 and they come into force on 1 April 2007.

(2)    These Regulations apply in relation to Wales.

NOTES
Initial Commencement
Specified date

Specified date: 1 April 2007: see para (1) above.

Administration of Council Tax & Billing99 Property Taxes97 Council Tax99 Real Property Law97 Tax Law99

2 Attachment of earnings: amount of deduction

2Attachment of earnings: amount of deduction

(1)    For Schedule 4 of the Council Tax (Administration and Enforcement) Regulations 1992 there is substituted the Schedule to these Regulations.

(2)    This regulation does not apply in relation to an attachment of earnings order made before 1 April 2007.

NOTES
Initial Commencement
Specified date

Specified date: 1 April 2007: see reg 1(1).

Administration of Council Tax & Billing99 Property Taxes97 Council Tax99 Real Property Law97 Council Tax Penalties & Enforcement99 Tax Law99

Signature

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998

27 February 2007

D Elis-Thomas

The Presiding Officer of the National Assembly

Property Taxes96 Council Tax99 Real Property Law96 Tax Law96

SCHEDULE

SCHEDULE   Regulation 2“SCHEDULE 4
Deductions to be Made Under Attachment of Earnings Order Regulation 38

TABLE A

DEDUCTIONS FROM WEEKLY EARNINGS

(1)(2)
Net earningsDeduction rate(percentage)
Not exceeding £750
Exceeding £75 but not exceeding £1353
Exceeding £135 but not exceeding £1855
Exceeding £185 but not exceeding £2257
Exceeding £225 but not exceeding £35512
Exceeding £355 but not exceeding £50517
Exceeding £50517 in respect of the first £505 and 50 in respect of the remainder

TABLE B

DEDUCTIONS FROM MONTHLY EARNINGS

(1)(2)
Net earningsDeduction rate(percentage)
Not exceeding £3000
Exceeding £300 but not exceeding £5503
Exceeding £550 but not exceeding £7405
Exceeding £740 but not exceeding £9007
Exceeding £900 but not exceeding £1,42012
Exceeding £1,420 but not exceeding £2,02017
Exceeding £2,02017 in respect of the first £2,020 and 50 in respect of the remainder

TABLE C

DEDUCTIONS BASED ON DAILY EARNINGS

(1)(2)
Net earningsDeduction rate(percentage)
Not exceeding £110
Exceeding £11 but not exceeding £203
Exceeding £20 but not exceeding £275
Exceeding £27 but not exceeding £337
Exceeding £33 but not exceeding £5212
Exceeding £52 but not exceeding £7217
Exceeding £7217 in respect of the first £72 and 50 in respect of the remainder”
NOTES
Initial Commencement
Specified date

Specified date: 1 April 2007: see reg 1(1).

Property Taxes96 Council Tax99 Real Property Law96 Tax Law96

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations further amend the Council Tax (Administration and Enforcement) Regulations 1992. Regulation 2 of these Regulations introduces revised tables of deductions from weekly, monthly and daily earnings relating to attachment of earnings orders made pursuant to the Council Tax (Administration and Enforcement) Regulations 1992.

A regulatory appraisal has been carried out in connection with these Regulations and is available from the Local Government Finance Division, Department for Local Government and Culture, National Assembly for Wales, Cathays Park, Cardiff CF10 3NQ (telephone 02920825111).

Administration of Council Tax & Billing99 Property Taxes97 Finance & Taxation96 Council Tax99 Real Property Law97 Council Tax Penalties & Enforcement99 Tax Law99 Local Government96

Practice Areas