Info please - Council Tax Liability Order and Court

[Burgandy]

Hi, could anyone tell me I have an ongoing dispute re council tax I have now req that it goes to a court tribunal which evidence has now been gathered and sent off from myself. The council sent me a liability order a while back even though they knew that the dispute has gone to court my question is can they send a liability summons to me at 1 court even though a tribunal is set at another court? Any advice would be welcome. Thankyou

[outlawlgo]

Re: Info please - Council Tax Liability Order and Court

Hi Burgandy.

I don't like to be the bearer of bad news but I found the following from a Council Tax guide:

There are only two basic reasons why a court will not make a liability order against a particular council tax payer:

• the statutory procedure has not been followed; or
• the amount has been paid in full.

Any matters which could be the subject of an appeal to a valuation tribunal cannot be raised at liability order hearings. Such matters include:

• whether a dwelling is a chargeable dwelling;
• whether the person is liable to pay; and
• whether the amount claimed has been wrongly calculated.

The existence of an appeal to a valuation tribunal does not require an authority to halt enforcement proceedings, but authorities may decide to suspend action depending upon the circumstances.

Similarly, the existence of an outstanding or disputed claim for council tax benefit is not a valid defence against the issue of a liability order, but an authority would not normally proceed while a benefit claim was unresolved, unless it was made after the issue of the summons (R v Bristol City Magistrates Court and Bristol City Council ex parte Willsman and Young 1991).

The council, if it was reasonable, would not have applied for a liability order in the circumstances, but as I suppose you know, the people who inhabit town halls are not human.

[Burgandy]

Re: Info please - Council Tax Liability Order and Court

Thank you for your reply it is very helpful.