I have seen legislation in a Statutory Instrument where it say the following (but I cant find it again);"Council tax should be paid in one installment, or two instalments or not less then 10 and not more than 52 installments. If the instalments are paid monthly then the payment cannot be demanded before the 15th of the month"This was used in a case where a pensioner was taken to court as his council said he was behind with the payments, paying 1/12th each time and not 1/10th. He said to the judge he got his pension over 12 months so he should be able to pay his council tax over 12 months.The judge (not magistrate) agreed and the council lost and was ordered to pay all costs. South of the Country. We had an agreement with South Holland District Council to pay over 12 months and this years council tax (1st installment) was paid in March for year April 2011-2012 so on this basis it can never be behind. We have now had two reminders and threatening letters which the council are good at and say they have never heard of this.Does anyone have any information on this?

I don't know whether this is what you're looking for, but this is from schedule 1 of the council tax (aministration and enforcement) regulations 1992

http://www.legislation.gov.uk/uksi/1992/613/schedule/1/made

I don't know whether this is what you're looking for, but this is from schedule 1 of the council tax (aministration and enforcement) regulations 1992

 

http://www.legislation.gov.uk/uksi/1992/613/schedule/1/made

Thank you, outlawla. This is similar to what I have seen. I went on the link and went to Part 2, under Part 1, which says (5) (5) The scheme shall provide—(a)for the aggregate amount to be payable in instalments;.(b)subject to sub-paragraph ©, for the number of instalments to be not less than 10 nor more than 52;.©for the first instalment to be required to be paid no earlier than 14 days after on the day on which the demand notice was issued and for the last instalment to be required to be paid before the end of the relevant year but, subject to that, for instalments to be payable on such day in each interval as is specified in the scheme;But in this section it does mention "rent" where the statute is entitled "The Council Tax (Administration and Enforcement) Regulations 1992.I note that most councils in the Country make provision for 12 installments (monthly) per year which I don't think they would if they did not have to. Notwithstanding what the judge said in the case of this issue.

......I note that most councils in the Country make provision for 12 installments (monthly) per year which I don't think they would if they did not have to. Notwithstanding what the judge said in the case of this issue.

If councils were responsible for writing The Council Tax (Administration and Enforcement) regulations, there would be no instalments, in fact they would write into the regulations that account holders bank details must be supplied with a prison sentence as a penalty for those withholding them.

I think you could be right there Outlaw.

Councils do have a lot of discretion in how they administer the collection of council tax, but for reasons only known to themselves, always stamp down hard even when there is no need to.

I think you could be right there Outlaw.

Councils do have a lot of discretion in how they administer the collection of council tax, but for reasons only known to themselves, always stamp down hard even when there is no need to.

I have just received an e-mail from the isitfair group. "The 1992 Local Government Finance Act allows council tax to be paid yearly, bi yearly, over ten months, twelve months or even 52 weeks, but the councils were given the right to decide which of these they would use. Most opted for 10 months but many, if you ask before the first payment is due to pay over twelve months they will accept........ It was for many year 15th of the month, but now that seems to be the privilege of those paying by direct debit. Many councils are now demanding payment by any other method must now be on 1st month. You could, of course demand from your council exactly where this legislation appears in the 1992 act. I should think they would have to tell you"We started our 2011-2012 years payments before this tax year started and they still are not satified.