Regulation 17 Council Tax (Administration. & Enforcement) Regs 1992
Regulation 18 Council Tax (Administration. & Enforcement) Regs 1992
Service also in accordance with S233 Local Government Act 1972 and S7 Interpretation Act 1978
For Council Tax purposes the authority has to prove either that the documents have been issued or served correctly.
Under the current legislation the following documents have time scales related to them which revolve around the date of issue or date of service:
|
Document type |
Issue / Service |
Timescale requirements |
|
Demand Notice |
Date of Issue |
14 days for payment of instalments / payment |
|
Adjustment Notice |
Date of Issue |
14 days for payment of instalments / payment |
|
Joint Taxpayer's Notice |
Date of Issue |
14 days for payment of instalments / payment |
|
Reminder Notice |
Date of Issues |
Timescale under 7 + 7 day rule |
|
Final Notice |
Date of Issue |
Timescale under Reg 33 ~ 7 day rule |
|
Request for liability information Reg 3 |
Date of Issue |
21 days before penalty incurred |
|
Summons (Liability Order) |
Date of Service |
14 days from service until Court Hearing |
|
Request for information post Liability Order Hearing |
Date of Service |
14 days from date of service |
|
Attachment of Earnings |
Date of Service |
Employer compliance regarding payment |
|
Committal Summons |
Date of Service |
Reasonable time before court hearing |
Service is the date that the person is deemed to have received the document. It is often not the date of issue and will be dependant on the method of service.
A document is deemed to be served unless the contrary is proved.
Service by post is the most common method used by all authorities and is often the most cost effective.
Where a document is served by post then the following must be understood:
Service by post to the persons last known or usual abode ~ this is important if we are to continue with the billing and enforcement process
The Interpretation Act states that to allow for service by post the following number of days must be added to the date of issue:
1st Class - 2 days
2nd Class - 4 days ........ working days
A certificate of posting should be obtained.
Must be prepaid and posted!!
It is up to the taxpayer to prove that he did not receive it.
If taxpayer is a Ltd Co. by post to the registered office
By delivering it to the taxpayer ~ this may require an affidavit / statement from the person who undertakes the delivery
By leaving it at the taxpayers last known/ usual address or registered office.
By leaving it with some person on the premises.
By fixing it to a conspicuous part of the premises.
It is now important to determine the date of issue for the purpose of the regulations
Date of issue is :
The day on which it is either left or posted if issued under s233 LGA 1972 or
In any other case it is the day that the demand was served.
This provision removes any uncertainty as to the timings required by the regulations.
The date of issue should be known by the authority. Where documents are issued through the post then they must be prepaid and placed with the Royal Mail.
Special rules apply to the service of summonses generally.
These fall under the Magistrates Court Rules 1981 and are as follows:
by delivering it to a person
leaving it at usual or last known place of abode or registered office - company
where tax relates to all or part of property - leave or sent to that property
leaving it or sending to a place where it will be accepted
It can be seen that service of summonses is subtly different than any other documents particularly that they cannot be fixed to conspicuous parts of properties!
Summonses can be served by fax (as well as other documents) Ralux NV /SA v Spencer Mason 1989
As Soon as practicable caselaw; - Hardy v Sefton Metropolitan Borough Council [RA 2007]Hardy v Sefton Metropolitan Borough Council [RA 2007]
The High Court held that a valuation tribunal had no jurisdiction to investigate whether or not a billing authority had failed to serve a demand notice as soon as practicable and therefore in breach of Regulations 18 and 19 of the Council Tax (Administration and Enforcement) Regulations 1992. Instead, jurisdiction lay with the Magistrates’ Court.
