Council tax liability orders and enforcement procedures
Case reference FOI2024/00970
Received 29 May 2024
Published 7 June 2024
Request
Under the Freedom of information Act 2000, I am requesting detailed information concerning the procedures and documentation related to the issuance & enforcement of council tax liability orders by Herefordshire Council.
The request is particularly focused on understanding compliance with Regulation 35 of the Council Tax (Administration & Enforcement) Regulations 1992, especially following amendments that removed the requirement for liability orders to be issued in prescribed forms (such as Form A & Form B)
1. Documentation & Verification of Liability Orders
1.1 In the absence of prescribed forms, what type of documentation does Herefordshire Council use to establish the legality & enforceability of Council Tax liability orders?
1.2 How does the documentation comply with the legal requirements for enforceability?
2. Procedure for issuing Liability Orders
2.1 Please provide a detailed step-by-step breakdown of the procedure followed by the council to issue liability orders for Council Tax debts, including any internal checks or reviews to ensure compliance.
3. Authority for Enforcement Actions
3.1 How does the council ensure it processes the requisite legal authority to enforce council tax debts in the absence of court issued liability order?
3.2 What documents or records are relied upon to initiate enforcement actions, such as sending Enforcement Agents or apply for charging orders?
3.3 Please explain how the council's enforcement actions comply with Section 35(3) of the Council Tax (Administration & Enforcement) Regulations 1992, especially how liability orders are made enforceable in accordance with these regulations?
4. Impact of Regulatory Changes on Council Practices
4.1 How have the legislative changes, particularly the removal of prescribed forms, impacted the council's procedures for enforcing Council Tax debts? What adjustments have been made to ensure continued legal compliance?
5. Compliance with Legal Standards
5.1 How does Herefordshire Council ensure compliance with the legal standards set out in the amended Regulation 35 when applying for & enforcing liability orders?
5.2 Could you provide examples of internal reviews or audits conducted to ensure that enforcement actions for council tax debts are legally supported?
6. Requests for Liability Order Documentation
6.1 How does Herefordshire Council respond to requests from individuals for documentation proving the existence of a liability order against them?
6.2 Given the removal of Form A & Form B, what documents are provided to inhabitants who require the judicially executed court document that provides a 3rd party, like an enforcement agent, with authority to enforce the Liability Order?
Response
Under the Freedom of information Act 2000, I am requesting detailed information concerning the procedures and documentation related to the issuance & enforcement of council tax liability orders by Herefordshire Council.
The request is particularly focused on understanding compliance with Regulation 35 of the Council Tax (Administration & Enforcement) Regulations 1992, especially following amendments that removed the requirement for liability orders to be issued in prescribed forms (such as Form A & Form B)
1. Documentation & Verification of Liability Orders
1.1 In the absence of prescribed forms, what type of documentation does Herefordshire Council use to establish the legality & enforceability of Council Tax liability orders?
A) The Council Tax (Administration & Enforcement) Regulations, 1992 provide prescribed information as to what is required on particular documents and also prescribes particular forms for use (which are no longer mandatory to use but a Local Authority may still use).
1.2 How does the documentation comply with the legal requirements for enforceability?
A) Please see answer in 1.1 – documents are issued in line with regulations.
2. Procedure for issuing Liability Orders
2.1 Please provide a detailed step-by-step breakdown of the procedure followed by the council to issue liability orders for Council Tax debts, including any internal checks or reviews to ensure compliance.
A) Herefordshire Council follows the prescribed procedures as per the Local Government Finance Act 1992 and the associated Council Tax (Administration and Enforcement) Regulations 1992
3. Authority for Enforcement Actions
3.1 How does the council ensure it processes the requisite legal authority to enforce council tax debts in the absence of court issued liability order?
A) Herefordshire Council follows the procedures as per the Local Government Finance Act 1992 and the associated Council Tax (Administration and Enforcement) Regulations 1992.
3.2 What documents or records are relied upon to initiate enforcement actions, such as sending Enforcement Agents or apply for charging orders?
A) Liability Orders obtained at the Magistrates Court during Liability Order hearings provide the Local Authority with permission to recover using the avenues suggested in this question.
3.3 Please explain how the council's enforcement actions comply with Section 35(3) of the Council Tax (Administration & Enforcement) Regulations 1992, especially how liability orders are made enforceable in accordance with these regulations?
A) Herefordshire Council follow the regulations prescribed.
4. Impact of Regulatory Changes on Council Practices
4.1 How have the legislative changes, particularly the removal of prescribed forms, impacted the council's procedures for enforcing Council Tax debts? What adjustments have been made to ensure continued legal compliance?
A) Whilst prescribed forms have been removed the Local Authority is still able to use these forms should they wish to do so – Herefordshire Council has continued to use the forms.
5. Compliance with Legal Standards
5.1 How does Herefordshire Council ensure compliance with the legal standards set out in the amended Regulation 35 when applying for & enforcing liability orders?
A) As mentioned above Herefordshire Council continues to use these forms.
5.2 Could you provide examples of internal reviews or audits conducted to ensure that enforcement actions for council tax debts are legally supported?
A) Herefordshire Council follows the procedures as per the Local Government Finance Act 1992 and the associated Council Tax (Administration and Enforcement) Regulations 1992.
6. Requests for Liability Order Documentation
6.1 How does Herefordshire Council respond to requests from individuals for documentation proving the existence of a liability order against them?
A) A copy of the Liability order is sent.
6.2 Given the removal of Form A & Form B, what documents are provided to inhabitants who require the judicially executed court document that provides a 3rd party, like an enforcement agent, with authority to enforce the Liability Order?
A) As advised above Herefordshire Council continues to use the forms prescribed, they are no longer mandatory but can still be used.
Documents
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