Council Tax

Dear David Phillips

Thank you for your e-mail requesting information under the Freedom of Information Act 2000. Your request is being considered and you will receive the information requested within the statutory timescale of 20 working days as defined by the Freedom of Information Act 2000, subject to the information not being exempt or containing a reference to a third party.

For your information, the Act defines a number of exemptions which may prevent release of the information you have requested. There will be an assessment and if any of the exemption categories apply then the information will not be released. You will be Informed if this is the case, including your rights of appeal.

If the information you request contains reference to a third party then they may be consulted prior to a decision being taken on whether or not to release the information to you. You will be informed if this is the case.

There may be a fee payable for 'reasonable disbursement' costs such as postage and photocopying. This will be considered and you will be informed if a fee is payable. In this event the fee must be paid before the information is processed and released. The 20 working day time limit for responses is suspended until receipt of the payment. If appropriate, the information may be provided in paper copy, normal font size. If you require alternative formats, e.g. language, audio, large print, etc. then please let me know.

If you have any queries or concerns then please contact [Hyndburn Borough Council request email] .

Yours sincerely

FOI Co-ordinator
Hyndburn Borough Council

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This Email, and any attachments, may contain Protected or Restricted information and is intended solely for the individual to whom it is addressed. It may contain sensitive or protectively marked material and should be handled accordingly. If this Email has been misdirected, please notify the author immediately. If you are not the intended recipient you must not disclose, distribute, copy, print or rely on any of the information contained in it or attached, and all copies must be deleted immediately. Whilst we take reasonable steps to try to identify any software viruses, any attachments to this Email may nevertheless contain viruses which our anti-virus software has failed to identify. You should therefore carry out your own anti-virus checks before opening any documents. Hyndburn Borough Council will not accept any liability for damage caused by computer viruses emanating from any attachment or other document supplied with this e-mail.

Dear David Phillips

Your request for information under the Freedom of Information Act 2000 has been considered and a response is below:

1) Please provide me with a copy of legislation proving that we have contracted/consented to pay council tax.

The legislation that covers Council Tax is available from the government website, including:

* Local Government Finance Act 1992
* Council Tax (Administration and Enforcement) Regulations 1992 * Council Tax (Demand Notices) (England) Regulations 2011

Our authority to charge Council Tax comes from the Local Government Finance Act 1992. Liability for Council Tax is a matter of statute and is governed by the provisions of the Local Government Finance Act 1992. The provisions of this legislation identify who is liable to pay Council Tax.
Section 1 of the Act states the following:
Council tax in respect of dwellings.
(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.

Section 4 of the Act states the following:
Dwellings chargeable to council tax.
(1) Council tax shall be payable in respect of any dwelling which is not an exempt dwelling.

Following a failure to pay Council Tax in accordance with the instalments, the Council will then commence relevant recovery action in accordance with The Council Tax (Administration and Enforcement) Regulations, and Council policy.

This may lead to the Council making an application to Magistrates Court to grant a Liability Order, which subsequently provides authority for the Council to take appropriate enforcement action for the recovery of unpaid Council Tax.

At the Liability Order hearing, an authorised officer of the Council is required to give evidence on oath that the necessary statutory procedures have been followed. These may be that -

* The Council Tax amount has been fixed by resolution of the billing authority.
* An entry appears in the valuation list for the property.
* The sum claimed has been duly demanded in accordance with the statutory provisions and has become due
* Any joint taxpayer's notices, where necessary, have been served.
* A reminder or final notice has been issued, as is appropriate.
* A summons has been served
* The sum claimed, including costs, has not been paid.

As liability for Council Tax is determined in accordance with the statutory regulations, your liability is not dependant on either your consent to, or, the existence of a contract with the Council.

Part 5 of The Council Tax (Administration and Enforcement) Regulations 1992 provides that liable persons are required to discharge their liabilities by making payment to the billing authority, in this case Hyndburn Borough Council.

Details of the instalments or other payments required are to be shown on the demand notice, Council Tax bill, together with information as to the manner in which payment may be made.

Schedule 2 of the Local Government Finance Act 1992, make reference to payments being made in accordance with an agreement between the liable person and the authority, or a prescribed payment scheme for payment by instalments, or a scheme for such payment made by the authority in accordance with the prescribed rules.

2) Please provide me with a copy of legislation that proves that I am 'obligated' to pay council tax.

We refer you the Local Government Finance Act 1992, Chapter 1, Sections 6 -9. All the above quoted Legislation, is readily available on www.legislation.gov.uk

If you have any queries or concerns or if you are dissatisfied with the handling of your request then please contact me at Legal and Democratic Services, Hyndburn Borough Council, Scaitcliffe House, Ormerod Street, Accrington, Lancashire BB5 0PF or: [Hyndburn Borough Council request email]

If you are still dissatisfied then you can also complain to the Information Commissioner at:
Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF Telephone: 01625 545 700 www.informationcommissioner.gov.uk

Yours sincerely

FOI Co-ordinator
Hyndburn Borough Council

To vote in elections this May, you will need to show photo ID. No ID? You can apply for free voter ID now!

Hyndburn residents need photo ID to vote at elections in May<https://www.hyndburnbc.gov.uk/news/hyndb...>

Accepted forms of ID<https://www.electoralcommission.org.uk/i...>

This Email, and any attachments, may contain Protected or Restricted information and is intended solely for the individual to whom it is addressed. It may contain sensitive or protectively marked material and should be handled accordingly. If this Email has been misdirected, please notify the author immediately. If you are not the intended recipient you must not disclose, distribute, copy, print or rely on any of the information contained in it or attached, and all copies must be deleted immediately. Whilst we take reasonable steps to try to identify any software viruses, any attachments to this Email may nevertheless contain viruses which our anti-virus software has failed to identify. You should therefore carry out your own anti-virus checks before opening any documents. Hyndburn Borough Council will not accept any liability for damage caused by computer viruses emanating from any attachment or other document supplied with this e-mail.

Dear David Phillips

Hyndburn Borough Council maintains the response sent to you on 24/04/2023 regarding FOI 7610.

If you are not content with the outcome of your complaint, you may apply directly to the Information Commissioner for a decision. Generally, the ICO cannot make a decision unless you have exhausted the complaints procedure provided by the Council. The Information Commissioner can be contacted at: The Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.
Yours sincerely

FOI Co-ordinator
Hyndburn Borough Council

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