Exercising discretion when applying to the court for a Council Tax Liability Order

The request was partially successful.

Dear Tower Hamlets Borough Council,

The Council Tax (Administration and Enforcement) Regulations 1992 (the "Regulations") confer a duty on the billing authority to exercise discretion under regulation 34(1) when deciding whether to institute a complaint to the Magistrates' court to enforce payment.

Regulation 34(1) as amended by Regulation 15 of SI 1992/3008 states, with the relevant part emphasised, as follows:

"If an amount which has fallen due under paragraph (3) or (4) of regulation 23 (including those paragraphs as applied as mentioned in regulation 28A(2)) is wholly or partly unpaid, or (in a case where a final notice is required under regulation 33) the amount stated in the final notice is wholly or partly unpaid at the expiry of the period of 7 days beginning with the day on which the notice was issued, THE BILLING AUTHORITY MAY, in accordance with paragraph (2), apply to a magistrates' court for an order against the person by whom it is payable."

Regulation 34(2) states as follows:

"The application is to be instituted by making complaint to a justice of the peace, and requesting the issue of a summons directed to that person to appear before the court to show why he has not paid the sum which is outstanding."

The following are examples (but by no means exhaustive) of what are reasonable factors a recovery officer should take into account in exercising discretion to institute a complaint to the Magistrates court under paragraph (2) of regulation 34 of the Regulations:

1. the level of debt outstanding

2. any payments made subsequent to the full amount becoming due and time remaining of the financial year

3. are circumstances indicative of the debt being settled without resorting to enforcement

4. consider if enforcing the debt would unnecessarily subject the taxpayer to additional costs etc. and therefore amount to a penalty (see 3 above)

5. ensure monies have been prioritised to maintaining the in-year debt

6. allocate to the in-year any monies posted to arrears (or sufficient of it) that would if it had not been misallocated prevented the in-year liability also falling in arrears (see 5 above)

7. check for benefit claims or appeals already in the system and refrain from taking enforcement action where such genuine cases are unresolved

Q1. Does Tower Hamlets Borough Council exercise discretion before proceeding under regulation 34(2) of the Council Tax (Administration and Enforcement) Regulations 1992 to request a summons from a justice of the peace (it may be an automated process)

Q2. If yes to (1) what factors are taken into consideration

Yours faithfully,

Helen Barker

London Borough of Tower Hamlets, Tower Hamlets Borough Council

Information request
Our reference: 22453743

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Dear Helen Barker,
 
Freedom of Information Act 2000
 
Thank you for your request for information that was received on 30 April
2020  requesting:

The Council Tax (Administration and Enforcement) Regulations 1992 (the
"Regulations") confer a duty on the billing authority to exercise
discretion under regulation 34(1) when deciding whether to institute a
complaint to the Magistrates' court to enforce payment.
Regulation 34(1) as amended by Regulation 15 of SI 1992/3008 states, with
the relevant part emphasised, as follows:
"If an amount which has fallen due under paragraph (3) or (4) of
regulation 23 (including those paragraphs as applied as mentioned in
regulation 28A(2)) is wholly or partly unpaid, or (in a case where a final
notice is required under regulation 33) the amount stated in the final
notice is wholly or partly unpaid at the expiry of the period of 7 days
beginning with the day on which the notice was issued, THE BILLING
AUTHORITY MAY, in accordance with paragraph (2), apply to a magistrates'
court for an order against the person by whom it is payable."
Regulation 34(2) states as follows:
"The application is to be instituted by making complaint to a justice of
the peace, and requesting the issue of a summons directed to that person
to appear before the court to show why he has not paid the sum which is
outstanding."
The following are examples (but by no means exhaustive) of what are
reasonable factors a recovery officer should take into account in
exercising discretion to institute a complaint to the Magistrates court
under paragraph (2) of regulation 34 of the Regulations:
1. the level of debt outstanding
2. any payments made subsequent to the full amount becoming due and time
remaining of the financial year
3. are circumstances indicative of the debt being settled without
resorting to enforcement
4. consider if enforcing the debt would unnecessarily subject the taxpayer
to additional costs etc. and therefore amount to a penalty (see 3 above)
5. ensure monies have been prioritised to maintaining the in-year debt
6. allocate to the in-year any monies posted to arrears (or sufficient of
it) that would if it had not been misallocated prevented the in-year
liability also falling in arrears (see 5 above)
7. check for benefit claims or appeals already in the system and refrain
from taking enforcement action where such genuine cases are unresolved
Q1. Does Tower Hamlets Borough Council exercise discretion before
proceeding under regulation 34(2) of the Council Tax (Administration and
Enforcement) Regulations 1992 to request a summons from a justice of the
peace (it may be an automated process)
Q2. If yes to (1) what factors are taken into consideration
 
We are dealing with your request under the Freedom of Information Act
2000  and we aim to send a response by 28 May 2020.
 
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Yours faithfully
 
 
INFORMATION GOVERNANCE
Complaints and Information
020 7364 4736
[Tower Hamlets Borough Council request email]
 
NOTE: Please do not edit the subject line when replying to this email.

London Borough of Tower Hamlets, Tower Hamlets Borough Council

1 Attachment

Information request
Our reference: 22453743

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Dear Helen Barker,
Your request for information has been considered under the requirements of
the Freedom of Information Act 2000.
I can confirm that the information requested is held by Tower Hamlets
Council and is attached to this email. 

The information has also been put on the [1]Council's Disclosure Log,
where you can also search for information supplied on other topics.

The Council's website www.towerhamlets.gov.uk contains a section on the
Freedom of Information Act that lists other publications readily available
from the Council under its Publication Scheme.

Conditions for the re-use of information where the copyright is owned by
the London Borough of Tower Hamlets can be found on our website.

If you are dissatisfied with the handling of your request, you have the
right to ask for an internal review. Internal review requests should be
submitted within two months of the date of receipt of the response to your
original letter and should be addressed to:
 
Complaints and Information
Town Hall
Mulberry Place
5 Clove Crescent
E14 2BG
icw[Tower Hamlets Borough Council request email] 
 
If you are still dissatisfied with the Council's response after the
internal review you have a right of appeal to the Information Commissioner
at:
The Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire SK9 5AF.
Telephone: 01625 545 700
Website: www.ico.gov.uk 
 

Yours faithfully
 
 
INFORMATION GOVERNANCE
Complaints and Information
020 7364 4736
[Tower Hamlets Borough Council request email]
‏ 
 

References

Visible links
1. https://towerhamletsportal.icasework.com...

Dear London Borough of Tower Hamlets,

Thank you for your response. I would like clarifying the advice surrounding special payment arrangements referred to in the following web page, for example, at what stage is this possible and whether costs are included?

https://www.towerhamlets.gov.uk/lgnl/cou...

Yours sincerely,

Helen Barker

Dear London Borough of Tower Hamlets,

Any answer yet to my question of 24 June 2020?

Yours sincerely,

Helen Barker