Computer evidence is admissible under Reg 53 of the Council Tax (Administration & Enforcement) Regs 1992
Documents which constitute part of any evidence must be part of a record compiled by the Authority and accompanied by a certificate.
A single certificate may cover one or any number of documents.
The certificate should show;
That it identifies the document
That is confirms that the computer is working OK.
That it is signed by a `responsible person' ~ namely a person who is responsible for the computer
The above requirement was introduced after the case of R v Coventry Justices ex parte Bullard & Another 1992 .
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