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Council Tax

Requested on
Tue 28th August, 2012
Reference
FOI 2267
Resolution
Information provided

Question

1. Please confirm the identity of the 'Billing Authority'
authorised under Regulation 34 of The Council Tax (Administration &
Enforcement)Regulations 1992 to issue complaints for non payment of
Council Tax?
2. Please provide where the 'Billing Authority' gains its
authority?
3. Please provide details where the register of Billing Authorities
is maintained. Is this available for inspection by any interested
Citizen?
4. Could you please confirm that Charnwood Borough Council observes
the due process of the law in accordance with the Observance of Due
Process of Law Act (1368), its own constitution and Regulation 34
of The Council Tax (Administration and Enforcement) Regulation 1992
when it serves Orders to appear at Magistrates court for
non-payment of Council Tax and issues Liability Orders.
5. Is the payment of Council Tax irrefutable?
6. Please give a full and factual explanation to your answer of
question 5 above.

Answer

1. Please confirm the identity of the 'Billing Authority' authorised under Regulation 34 of The Council Tax (Administration & Enforcement)Regulations 1992 to issue complaints for non payment of Council Tax?
Charnwood Borough Council
   
 2. Please provide where the 'Billing Authority' gains its authority?
By relevant Acts and Regulations

3. Please provide details where the register of Billing Authorities is maintained. Is this available for inspection by any interested Citizen?
No Information held

4. Could you please confirm that Charnwood Borough Council observes the due process of the law in accordance with the Observance of Due Process of Law Act (1368), its own constitution and Regulation 34 of The Council Tax (Administration and Enforcement) Regulation 1992 when it serves Orders to appear at Magistrates court for non-payment of Council Tax and issues Liability Orders.
Charnwood Borough Council complies with all relevant legislation
  
5. Is the payment of Council Tax irrefutable? See question 6 below
6. Please give a full and factual explanation to your answer of question 5 above.
It is the Council’s responsibility to identify the persons liable to pay Council Tax.  Once liability has been established, the Council will bill the liable person and require payment to be made as detailed on the bill.  A person made liable may dispute liability (via a Valuation Tribunal), but, unless successful at Tribunal, the person must pay as billed (and must pay while a liability appeal is pending).  Provided that the Council has billed according to the requirement of the relevant legislation (and has correctly identified the liable person), then liability to pay Council Tax is, in that respect, indisputable.

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