Council tax enforcement policies, protocol and proceedure

The request was partially successful.

Dear South Lakeland District Council,

Please confirm the following in regards to Council tax enforcement.

The Liability orders for council tax debt are 'issued' - can you
confirm if they are issued by Kendal Magistrates Court or
South Lakeland District Council?

Can you confirm if the liability orders issued - exist as a
'physical piece of paper'?

If not - please confirm in what way and means they are 'issued'?

Can you confirm if the liability orders issued - are sent out to
each alleged debtor?

Can you confirm that the issuing of the liability orders is a
judicial or administration function?

Can you confirm that a 'justice of the peace' must sign each
Liability order?

Can you confirm that under current legislation the Justice of the
Peace must be identifiable when they sign?

Can you confirm that the identifiable, justice of the peace, who
signs the liability orders actually work for the council or do they
work for the court?

Can you confirm if South Lakeland District Council has [or has had] a 'Court
Officer' title or role?

If so can you confirm if this was a judicial appointment or a title
given to an employee by South Lakeland District Council?

The hearings for Liability orders in Magistrates courts are civil
procedures; can you confirm that these hearings are heard and run
under HMCTS / CPR rules and jurisdiction and that they apply in
these hearings?

Can you confirm if the hearings for council tax liability orders
are heard under the authority of the Queen's Privy Council or the
Kings?

As council tax is a civil matter; which is enforced in a criminal
venue [magistrates court] - can you confirm where exactly the
'conversion' occurs for non payment of council tax; enabling the
Council [a corporation] to put a man [human being] in Jail for non
payment of a civil alleged debt?

Please confirm if someone wanted to appeal against an issued
Council Tax liability order; they would need to get the permission
of the Council first before doing so?

Are the council or court obligated to anyone to notify them of the
judicial route of appeal for a council tax liability order?

Can you confirm if there is a 'contract' for Council Tax?

Yours faithfully,

Yvonne Taylor

FOI, South Lakeland District Council

Thank you for your email.  This is to acknowledge receipt of your
request.  Your request will be re- directed to an officer who will respond
appropriately
 
 
 

show quoted sections

ivanataylor left an annotation ()

http://nyenquirer.uk/council-tax-sbc-mys...

A Letter to the Editor from Richard INESON of Whitby, who has been comparing Council Tax charges around the country – with some interesting (though deeply mysterious) results . . .

~ Council Tax 2014-2015 ~
Kensington and Chelsea
Band A – £711.19
Band D – £1,066.79
Band H – £2,133.58
Westminster
Band A – £451.16
Band D – £676.74
Band H – £1,353. 48
Whitby
Band A – £1,070.76
Band D – £1,606.15
Band H – £3,212.30
Scarborough
Band A – £1,041.18
Band D – £1,561.78
Band H – £3,123.56
Filey
Band A- £1,070.52
Band D – £1,605.79
Band H – £3,211.58
Wandsworth
Band A – £454. 51
Band D – £681.77
Band H – £1,363.54
Wimbedon
Band A – £472.76
Band D – £709.15
Band H – £1,418.30
More figures, for a very poor area of London, Tower Hamlets, plenty of kids here, unemployment, deprivation and old people, but still a low Council Tax, so I can see no grounds or excuses for the low level of tax being brought about by not needing to provide schools, sheltered housing, training etc.
Band A – £789.68
Band D – £1,184.52
Band H- £2,369.04
And the most expensive house which is currently for sale in the UK for £250 million , is No. 18, Carlton House Terrace, Westminster, SW1Y 5AH. Westminster Council ref No. T1996018000009. This property is in Band H and is liable for the grand sum of £1,353.48 Council Tax this financial year.
You will see that Whitby has the highest Council Tax out of all of these Councils, including Westminster and Kensington and Chelsea, have you any idea why?
This is not a request for information under the auspices of the Freedom of Information Act, but I would like a response within the time allowed under that Act, this is an informal request for information.
Yours sincerely,
Richard Ineson

Mountford, Paul, South Lakeland District Council

Dear Yvonne,
 
I am writing in respect of your recent enquiry for information held by the
Council under the provisions of the Freedom of Information Act. You asked
the following:
 
1, The Liability orders for council tax debt are 'issued' - can you
confirm if they are issued by Kendal Magistrates Court or South Lakeland
District Council?
2, Can you confirm if the liability orders issued - exist as a 'physical
piece of paper'?
3, If not - please confirm in what way and means they are 'issued'?
4, Can you confirm if the liability orders issued - are sent out to each
alleged debtor?
5, Can you confirm that the issuing of the liability orders is a judicial
or administration function?
6, Can you confirm that a 'justice of the peace' must sign each Liability
order?
7, Can you confirm that under current legislation the Justice of the Peace
must be identifiable when they sign?
8, Can you confirm that the identifiable, justice of the peace, who signs
the liability orders actually work for the council or do they work for the
court?
9, Can you confirm if South Lakeland District Council has [or has had] a
'Court Officer' title or role?
10, If so can you confirm if this was a judicial appointment or a title
given to an employee by South Lakeland District Council?
11, The hearings for Liability orders in Magistrates courts are civil
procedures; can you confirm that these hearings are heard and run under
HMCTS / CPR rules and jurisdiction and that they apply in these hearings?
12, Can you confirm if the hearings for council tax liability orders are
heard under the authority of the Queen's Privy Council or the Kings?
13, As council tax is a civil matter; which is enforced in a criminal
venue [magistrates court] - can you confirm where exactly the 'conversion'
occurs for non payment of council tax; enabling the Council [a
corporation] to put a man [human being] in Jail for non payment of a civil
alleged debt?
14, Please confirm if someone wanted to appeal against an issued Council
Tax liability order; they would need to get the permission of the Council
first before doing so?
15, Are the council or court obligated to anyone to notify them of the
judicial route of appeal for a council tax liability order?
16, Can you confirm if there is a 'contract' for Council Tax?
 
I can confirm the following:
 
1, South Lakeland District Council (SLDC) make an application to the court
to grant a liability order. 
2, SLDC maintains a list comprising each application, which has been
signed by the court, at the hearing. 
3, I refer you to point 2, above.
4, A notice advising that a liability order has been granted by the
Magistrates is sent by SLDC to each individual.
5, It is a judicial function as no action can be taken unless a Liability
Order is granted by the Magistrates.
6, The list of Liability Orders granted is signed by a Justice of the
Peace or by order of the Court Clerk of the Court.
7, SLDC does not hold the information you have asked for in relation to
this specific point in your request.  Please contact the Magistrates
Court.
8, A Justice of the Peace considering applications to issue Liability
Orders would not be employed by the Council.
9, Yes.
10, The Council appoints its own officers who have a Court Officer role
and are authorised to represent the Council in the Magistrates Court in
relation to Council Tax and Non-Domestic Rating matters  through the
Constitution of the Council.
11, SLDC does not hold the information you have asked for in relation to
this specific point in your request.  Please contact the Magistrates
Court.
12, SLDC does not hold the information you have asked for in relation to
this specific point in your request.  Please contact the Magistrates
Court.
13, Please refer to Section 47 of the Council Tax Administration &
Enforcement England Regulations 1992.
14, Please refer to the Administration and Enforcement Regulations
mentioned above, Regulations 36A ‘Quashing of Liability Orders’.
15, No.
16, Information relating to South Lakeland District Council’s Council Tax
is publicly available via the Council’s website.  Information is available
by following the attached link:
 
[1]http://www.southlakeland.gov.uk/services...
 
For general information regarding Council Tax, information is readily
available from the Citizens Advice bureau.  You can access this publicly
available information by following the attached link:
 
[2]http://www.adviceguide.org.uk/index/your...
 
The Department for Communities and Local Government also publishes readily
available information relating to Council Tax.  You can access this
publicly available information by following the attached link:
 
[3]http://webarchive.nationalarchives.gov.u...
 
Direct Gov also provides information relating to Council Tax in general. 
You can access this publicly available information by following the
attached link:
 
[4]http://www.direct.gov.uk/en/HomeAndCommu...
 
If you have any queries, concerns or if you are dissatisfied with the
handling of your request please contact me as detailed. Alternatively, if
you wish to make an official complaint then please use the Council’s
complaints procedure, details of which will be provided on request. If you
are not content with the outcome of your corporate complaint, you may
apply directly to the Information Commissioner.
 
Further information is available from the Information Commissioner at: 
Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow,
Cheshire, SK9 5AF. [5]www.informationcommissioner.gov.uk
 
Yours sincerely,
 
Paul Mountford | Principal Performance & Intelligence Officer
South Lakeland District Council, South Lakeland House, Lowther Street,
Kendal, Cumbria LA9 4DQ
Tel: 01539 733333 | Direct Tel: 01539 793271 | [mobile number] |
Email: [6][email address]
Website: [7]www.southlakeland.gov.uk
 
 
 

show quoted sections

References

Visible links
1. http://www.southlakeland.gov.uk/services...
2. http://www.adviceguide.org.uk/index/your...
3. http://webarchive.nationalarchives.gov.u...
4. http://www.direct.gov.uk/en/HomeAndCommu...
5. file:///tmp/www.informationcommissioner.gov.uk
6. mailto:[email address]
7. http://www.southlakeland.gov.uk/