Set aside liability order

[Michael8626]

I had a liability order granted against me for council tax. I have applied to the magistrates court in question for the order to be set-aside. I feel i have met the criteria for the court to consider the matter, namely I have an arguable dispute as to the liability of the rate, a procedural error was made and I acted promptly. Also I would have attended court to state this in person but I did not receive a summons. I had lodged an appeal and the liability order was granted before the appeal has been considered (or even looked at).

My appeal to set aside was received by the court three weeks ago and I haven't heard anything since, does anyone know how long they take to consider?

In the meantime the local authority have instructed bailiffs, are they legally entitled to enforce the order ifI have applied for it to be set aside?

I have posted this elsewhere but in the wrong section, sorry for any confusion.

[islandgirl]

Why did you not receive the summons? I have every sympathy as I have similar situation where I do not owe something they say I do...I deal with liability orders in court as a magistrate - they are dealt with in bulk - anyone who turns up usually meets with the council in the corridor and they do not often come before us. Has your appeal been acknowledged? It may be worth writing to the council and telling them an appeal has been submitted just in case

[Michael8626]

Yes, the appeal was sent in and automatically acknowledged three weeks before the liability order was granted. To date I’ve been told it’s not ever been looked at.

How long do magistrates take to consider a set aside request?

[islandgirl]

I doubt we would see it - well I have never seen one - probably done by a District Judge? I would write to the council and tell them and make it clear that they must not send in baliffs

[Michael8626]

Hi

I have received an email from the court and I have been given time next week to explain the situation to a magistrate.

I was originally told if unsuccessful I may have to pay reasonable costs for the other side. If I am successful would I be able to claim reasonable costs? What is the procedure please?

[efpom]

The hierarchy of who is the liable party for a dwelling is at Local Government Finance Act 1992 c14 Part 1, Chapter 1, Section 6. https://www.legislation.gov.uk/ukpga/1992/14/section/6
The power to set aside a liability order is set out in R (on the application of) v Brighton And Hove Justices [2004] EWHC 1800 (Admin) (29 July 2004) at 31.
http://www.bailii.org/ew/cases/EWHC/...2004/1800.html
I reproduce Section 31 of the above referenced case:
31 That there is a genuine and arguable dispute as to that liability is a necessary condition for a decision by justices to set aside a liability order, but it is not a sufficient condition. The power of a magistrates' court to set aside a liability order it has made is an exceptional one, to be exercised cautiously. In my judgment, in general a magistrates' court should not set aside a liability order unless it is satisfied, in addition to there being a genuine and arguable dispute as to the defendant's liability for the rates in question, that:
(a) the order was made as a result of a substantial procedural error, defect or mishap; and
(b) the application to the justices for the order to be set aside is made promptly after the defendant learns that it has been made or has notice that an order may have been made.
There are therefore three limbs to the test:
A. There exists a genuine and arguable dispute as to the defendant's liability for the rates in question and
B. That the order was made as a result of a substantial procedural error, defect or mishap; and
C. the application to the justices for the order to be set aside is made promptly after the defendant learns that it has been made or has notice that an order may have been made.

The Regulations for Enforcement are here.
Council Tax (Administration and Enforcement) Regulations 1992
https://www.legislation.gov.uk/uksi/1992/613/contents
To make Application for a Liability Order it is a prerequisite that all of the statutory Notices described in the Regulations have been served.

Having got that law lecture out of the way, I would be in immediate contact with the Local Authority asking it to withdraw the liability Order on Ground B above. It has the power to do that. – That stops bailiff enforcement, but it does not remove the liability to pay Council tax (as far as the LA is concerned) If you get the Liability Order withdrawn, all that will happen is that the LA goes back to the beginning, issuing (correctly) the statutory prerequisite notices, & making Application for a Liability Order, which it will get if you do not have a defence as to why you are not liable.

What is that defence?

[efpom]

I have no wish to hijack this thread but I have a simple question - Can a lay representative address the magistrates on behalf of the defendant in a Council Tax Liability Order case?

[Michael8626]

In relation to post #6 I explained to the court the local authority asked me for further information towards an appeal over single person occupancy. During this time with my appeal unheard, they obtained a liability order (no summons received) and subsequent tried to enforce it.

[Michael8626]

The local authority have withdrawn it, but it is the nature and the circumstances in how they obtained it? This relates to around £500, has dragged on 20 months. Three magistrates court hearings and we are back to square one, they are now asking for further photographic evidence.

[Michael8626]

They have withdrawn it but I want it struck totally from the legal record.

[efpom]

OK - If I understand correctly the LA alleges that the OP is not entitled to the 25% discount -Section 11 of the
Local Government Finance Act 1992, https://www.legislation.gov.uk/ukpga/1992/14/section/11

alleging that he/she is not the sole resident of the subject property. The burden of proof is on the LA. The forum for that is the Valuation Tribunal, not the Magistrates court.

https://valuationtribunal.gov.uk/cou...bility-appeal/

I am puzzled by the reference to the OP's reference to photographic evidence. Who is requesting this?

In any event, as the LA has withdrawn the Council Tax Liability Order, there is nothing for the Magistrates to decide.

If I was in the OP's shoes, I would ask the Magistrates court office if the OP's name is on the list. I would not surprised if the court office refers the OP to the LA. If so, I would be asking the LA for written confirmation that the OP's name is no longer on the list for the Magistrates court hearing if that is not provided I would pitch up pitch up at the Magistrates court anyway on the day.

[efpom]

Further to my above post the the definition of "resident" in the LGF Act 1992 is a person who lives in the dwelling as his/her "sole or main residence" - s.6 of the Act - R (Williams) v Horsham District Council - the link is in the case below.

See also https://www.bailii.org/ew/cases/EWCA/Civ/2004/672.html

[islandgirl]

As I mentioned above, lots of issues are sorted in the corridor on the day of the hearing if people turn up...

[efpom]

Have you made an appeal to the Valuation Tribunal?

[Michael8626]

No I haven’t.

This relates to me living between two properties for a period of one year. I was renovating a rental property in between tenants to bring it up to energy rating standards at the request of the council, these standards have now been shelved.

I made the local authority fully aware of my intentions and they granted me a single person discount. This was subsequently retracted, all the usual chasing etc. a fraud investigation was opened and then was not pursued further but the council still chase the debt? I’m not sure of the legal definition of not committing fraud?

After such a long period of time, numerous emails, letters etc I have told the local authority it would have been cheaper for me to just pay but it is a matter of principle.

I was living with my partner at the time. Both properties come under the same revenue partnership scheme who collect for five different councils. I have an audio recording of a telephone conversation where they stated the correct procedure, even on a temporary basis of one year, would be to changed all my correspondence, bank details, financials, electoral roll etc to the property being renovated, then to claim single occupancy at both properties.

They were happy to lose a 25% reduction in revenue at two properties, but not 25% reduction at just one? I think this single fact says everything you need to know about these individuals who will not deviate from the script, not prepared to look at each case individually with the fear of setting some sort of precedent, at the same time happy to waste funds from their perceived bottomless pit of tax payer money.