Local government tax collection enforcement (Council Billing Authorities) - Ignored since 15 October 2019

Response to this request is long overdue. By law, under all circumstances, Department for Levelling Up, Housing & Communities should have responded by now (details). You can complain by requesting an internal review.

Dear Department for Levelling Up, Housing & Communities,

Originally sent before name change on 15 October 2019.

This FOIA request has been forwarded to the Ministry of Housing, Communities and Local Government by the Ministry of Justice who peculiarly do not know what level of court is required because they say there is no legal or business requirement for the MOJ to do so.

Please confirm under FOIA who is authorised to collect Governent taxes excluding HMRC who do not collect or enforce local government tax.

What information you hold that confirms that Local Government council billing authorities are authorised by Central Government for council tax and business rates billing, collection and for the enforcement within the court system.

What level of court is authorised for the enforcement of government taxes by national council billing authorities, where a liability order has been made.

Yours faithfully,

Mr Frankham

MHCLG Correspondence,

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Despatch Box,

                            
Our reference: 12474575             
Information request

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Dear Mr Frankham
 
Thank you for your Information Request of 24 September 2021 requesting:
 
What information you hold that confirms that Local Government council
billing authorities are authorised by Central Government for council tax
and business rates billing, collection and for the enforcement within the
court system.

What level of court is authorised for the enforcement of government taxes
by national council billing authorities, where a liability order has been
made.
 
We will aim to send you a response by 22 October 2021.
 
If you have any questions, please ask by return email. Please leave the
subject line unchanged when replying, to make sure your email gets
straight to us.
 
Kind regards,
 
Department for Levelling Up, Housing and Communities FOI Team
NOTE: Please do not edit the subject line when replying to this email.

Despatch Box,

1 Attachment

                            
Our reference: 12474575             
Information request

--------------------------------------------------------------------------

 
Dear Mr Frankham
 
Thank you for your request for information concerning:
 
What information you hold that confirms that Local Government council
billing authorities are authorised by Central Government for council tax
and business rates billing, collection and for the enforcement within the
court system.

What level of court is authorised for the enforcement of government taxes
by national council billing authorities, where a liability order has been
made..
 
Please find attached our formal response.
 
Department for Levelling Up, Housing and Communities FOI Team
 
 
NOTE: Please do not edit the subject line when replying to this email.

Dear Despatch Box,

Thank you for your reply , although I do not understand why you refer to LGFA1988 , do you mean the LGFA 1992. No where within the primary legislation LGFA 1992 can I find where it states council tax is mandatory, can you please confirm where precisely this is stated.

Yours sincerely,

Mr Frankham

FoI Requests,

Dear Mr Frankham

Thank you for your email.

Further correspondence on the matter of interpreting legislation will be handled outside FOIA/EIRs (as this is no longer about recorded information) and will be referred to the policy team.

Yours sincerely,

DLUHC FOI Team

show quoted sections

Council Tax,

Dear Mr Frankham

 

Thank you for your email in which you queried why the Department’s
response to your request had referred to the Local Government Finance Act
1988 (the “1988 Act”). The 1988 Act was referenced because it is relevant
to consideration of the collection of business rates. The 1988 Act is the
primary legislation that provides the powers for the Non-Domestic Rating
(Collection and Enforcement) (Local Lists) Regulation 1989 which govern
the collection of non-domestic rates.

 

Your email queries whether the Local Government Finance Act 1992 (the
“1992 Act”) states that: "council tax is mandatory". The 1992 Act should
be read as a whole to understand its effect. The 1992 Act requires all
domestic property in England to be allocated a council tax band, that the
relevant level of council tax will be due on that band - as determined by
the relevant local authorities within whose boundaries the property is
situated - and that the bill due to that property will be paid by the
"liable person", as determined by the hierarchy set out in paragraph 6 of
the 1992 Act. The 1992 Act also provides for a range of discounts and
exemptions.

 

Kind regards

 

Peter Bates

Local Taxation Division

Department for Levelling Up, Housing and Communities

 

                                                             

 

 

 

Dear Council Tax,

Thank you for confirming that no where within the LGFA 1992 does it state that council tax is mandatory.

And that. the LGFA 1988 is only relevant to the consideration of the collection of business rates.

Yours sincerely,

Mr Frankham