Council Tax - Liability Orders

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Legal/Law Affecting Liability Orders

The Council Tax (Administration and Enforcement) Regulations 1992
The primary legislation governing the issuance of liability orders for unpaid council tax. Regulation 50 (Charging orders)
Regulation 51 (Charging orders: further provision)

Local Government Finance Act 1992
Provides the framework for local government finance, including the collection and enforcement of council tax.

Magistrates’ Courts Act 1980
Outlines the general powers and procedures of magistrates’ courts, including the issuance of liability orders.

Local Government Act 2003
Includes provisions for quashing liability orders under certain circumstances.

What is a Council Tax liability order?

Officially a Liability Order for Council Tax is supposed to be a legal document issued by a magistrates’ court at the request of a local council. This order is sought when an individual or business has failed to pay their council tax or business rates, and the council wants to be granted enforcement powers to collect.

There are other types of Liability Order that don't relate to Council Tax.

What are the procedures for Issuing a Council Tax Liability Order?

  • The council sends notices about the account being in arrears, this will include, final notices. At this stage, they should be willing to talk to you about options for a payment plan.
  • If the account is not settled or payments plan not agreed upon, the council will make an application to the magistrates court for a liability order to be granted.
  • A Court Summons is issued.

The problems with the procedures for applying for a Council Tax liability order.

As bought to our attention in Page 220 of "The Council Tax Handbook, 13th Edition, by the Child Action Poverty Group, the form that the council must use to refer people to a Magistrates court was removed by the Government in 2003. This form is called "Form A".

“The form (Form A) originally provided to draw up liability orders was removed from law from 10 July 2003 in Wales and 1 October 2003 in England and no form has been substituted in its place.[69] Without any written record of its order or judgment being issued by the court, an order from a magistrates’ court may be invalid. [70]

This Form A was written into "The Council Tax (Administration and Enforcement) Regulations 1992, Regulation 35", but was removed by "The Council Tax (Administration and Enforcement) (Amendment) (No. 2) (England) Regulations 2003".



TO CARY ON WRITING:
Liability orders - what are they and how to avoid - Law Plain and Simple