The legislation covering the laying of complaint and the issuing of summonses is contained within Reg 33 Council Tax ( Administration & Enforcement) Regs 1992
In order to proceed to summons stage a reminder or final notice under Regulation 23 or 33 must have been served.
There is no need to serve a notice under Regulation 33 if the notice has been served under Regulation 23.
The Council must make complaint to the Magistrates Court and request the issue of a summons.
The format of the summons will be decided by the magistrates court although the authority will be required to print the documents due to the large number of summonses issued throughout the year.
The summons must be signed or stamped prior to its issue.
Old case law has considered a number of issues including whether the use of a rubber stamp was legal Bennett v Brumfit 1867 & Jenkins v Gainsforth & Thring 1863 established that it was.
The Home Office has accepted that the use of scanned signatures is also valid for our purposes.
There are special rules relating to the service of summonses generally. These can be viewed by clicking the link below
The taxpayer will incur costs on the issue of the summons. In addition the authority will also be required to pay fees directly to the magistrate for any application for a liability order.
The costs are determined by each local authority in agreement with the magistrates' court. All costs must be charged JUST for any expenses incurred. Reverend Paul Nicolson v Tottenham Magistrates & The London Borough of Haringey
At the Court hearing the taxpayer must show why the amount has not been paid. The application must be made within 6 years beginning on the day it became due.
If the summons amount and costs are paid before the hearing them proceedings are stopped. If the amount is paid after court then costs may be awarded.
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