Under the Freedom of Information Act 2000, I am requesting detailed information concerning the procedures and documentation related to the issuance and enforcement of Council Tax Liability Orders by Herefordshire Council.
This request is particularly focused on understanding compliance with Regulation 35 of the Council Tax (Administration and Enforcement) Regulations 1992, especially following amendments that removed the requirement for liability orders to be issued in prescribed forms (such as Form A and Form B).
1. Documentation and Verification of Liability Orders
1.1 In the absence of prescribed forms, what type of documentation does Herefordshire Council use to establish the legality and enforceability of Council Tax liability orders?
1.2 How does this 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 possesses the requisite legal authority to enforce council tax debts in the absence of a court issued Liability Order?
3.2 What documents or records are relied upon to initiate enforcement actions, such as sending Enforcement Agents or applying for Charging Orders?
3.3 Please explain how the council's enforcement actions comply with Section 35(3) of the Council Tax (Administration and Enforcement) Regulations 1992, especially how Liability Orders are made enforceable in accordance with these regulations?
3.4 Detail the legal authority granted to enforcement agents acting on behalf of the council in evidence their authority, and how does this comply with legal requirements?
4. Impact of Regulatory Charges 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 and 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 Liability Order against them?
6.2 Given the removal of Form A and 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?