Yes, a district judge at my local magistrates court told the defendant during an hearing that the local authority can demand an entire year's council tax liability at once in April and not offer payment instalments to a council taxpayer.
Many thanks for your response. The DJ was referring to any council taxpayer irrespective of whether they have defaulted on payments or not.
If this is the case, the relevance of regulation 2(5) of the The Council Tax (Demand Notices) (England) (Amendment) Regulations 2012 and regulation 21(1A) of the CT Administration Regulations are immaterial as instalments are at the discretion of the LA. Is this correct? Thank you.
Yes. To be more specific it is regulation 2(5)(c):
After sub-paragraph (c) insert—
“(d) a statement of the procedure by which a person may request to pay their council tax in 12 monthly instalments under regulation 21(1A) of the Administration Regulations (c) and the date by which the request must be received if 12 monthly instalments are to be paid in the relevant year;"
Thank you for your time and professional advice.