Regs 47 & 48 CT (A & E) Regs 1992
Committal is a valid remedy of recovery for all Local taxation debts. To be used as a 'tool' to collect outstanding amounts
The use of Judicial Review has seen a lot of amendments to procedure.
When a Authority has sought distress and was unable (for whatever reason) to find any or sufficient goods of the debtor on which to levy the amount the Authority may apply to the Magistrates for the issue of a warrant committing the debtor to prison.
The evidence required is exactly as per the liability order proceedings
The Court cannot proceed unless debtor is present
The summons is issued by the magistrates Court on complaint by the authority on behalf of Court
The service of the summons is the same as for Liability Order hearings
The costs for issue are set at £85 maximum from 1st April 2007 . This is not compulsory step.
On this occasion the Debtor must appear!
A warrant can be with or without bail and is issued by a JP to the Police or any person.
Council Tax & NDR (Amendment)(England) Regulations 2010
The 2010 Regulations which have now been laid before Parliament amend the maximum amounts specified in Schedule 4 to the NDR Regulations and Schedule 6 to the Council Tax Regulations to take account of the changes to court fees for committal made by the Fees Orders mentioned in paragraphs 2 and 3 above (£245 for an application for a warrant for commitment and £75 for an application for a warrant of arrest).
The element for administration costs (£65 for an application for a warrant for commitment and £70 for an application for a warrant of arrest) has been increased to take account of inflation since the maximum amounts were last amended in 2006. Consistent with CLG’s existing policy the inflation measure used for these purposes is the Retail Prices Index.
The amendments to Schedule 4 to the NDR Regulations do not apply in relation to applications made before 6 April 2010 (see regulation 1(3)), the date when the 2010 Fees Order comes into force.
The amendments to Schedule 6 to the Council Tax Regulations do not apply in relation to applications made before 13 July 2009 (see regulation 1(4)), the date when the 2009 Fees Order comes into force.
These provisions ensure that the increased maximum amounts only apply in circumstances where a billing authority will have paid the higher court fees introduced by the 2009 and the 2010 Fees Orders.
Further details in respect of committal can be seen by clicking the links below:
Pre Requisites before Committal
Typical Proceedings for Committal
