Liability Orders: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, how (a) local authorities and (b) magistrates’ courts can obtain liability orders under the Council Tax (Administration and Enforcement) Regulations 1992.
Answered by Jim McMahon
Where a council tax debt remains outstanding following a final notice, the council may apply to the magistrates court for a liability order confirming this debt. The individual will be issued with a summons to appear before the magistrate’s court. Where the court is satisfied that the amount is payable they will issue a liability order for this debt. Regulations 33 to 36A of the Council Tax (Administration and Enforcement) Regulations 1992, set out the processes councils must follow in obtaining a liability order.
The government is currently consulting on modernising and improving the administration of council tax. As part of this it is seeking views on changes to the process for obtaining a liability order, including the time before a council can seek this and the fees involved.
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