Council Tax (Hansard, 7 March 1994)

§ Mr. Nigel Griffiths
To ask the Secretary of State for the Environment if he will revise his practice notes for councils about the collection of the council tax.

§ Mr. Baldry
The Department's practice note, "Council Tax Administration", which deals with billing and collection of the tax in England and Wales, will be revised shortly to take into account some minor changes in secondary legislation which will come into effect on 1 April 1994.

§ Mr. Nigel Griffiths
To ask the Secretary of State for the Environment what consideration he has given to introducing legislation to compensate householders who are sent demands for council tax payments when the council tax has been paid.

§ Mr. Baldry
The sensible course in these circumstances is for the taxpayer to produce his receipt or proof of payment. If he cannot do so, and the authority remains of the view that he has not paid, such matters would, in England and Wales, eventually come before a magistrates court for a decision. The court has discretion to order costs to either party. These arrangements are fully adequate and we see no reason to change them.

§ Mr. Nigel Griffiths
To ask the Secretary of State for the Environment if he will make representations to local authority directors of finance to seek improvements in the accuracy of their council tax billing procedures.

§ Mr. Baldry
We have no evidence that such advice is necessary to authorities in England.
43W

§ Mr. Nigel Griffiths
To ask the Secretary of State for the Environment what steps he is taking to safeguard householders who receive erroneous bills for the council tax.

§ Mr. Baldry
In England and Wales, taxpayers may appeal to a valuation tribunal about disputed liabilities which cannot be resolved with the local authority.

§ Mr. Redmond
To ask the Secretary of State for the Environment what is the penalty for delaying payment of council tax for over six months.

§ Mr. Baldry
If an instalment of council tax remains unpaid, an authority may seek a liability order from a magistrates' court. This enables the authority to employ a range of recovery options, including attachment of the debtor's earnings, deductions from income support, and the levy of distress. An authority can recover from the debtor the costs of obtaining the liability order and the costs of levying distress. Within this framework we do not consider a specific financial penalty for non-payment is necessary.

§ Mr. Redmond
To ask the Secretary of State for the Environment what is the estimated cost of dealing with council tax valuation appeals.

§ Mr. Baldry
The estimated average cost of processing a council tax appeal in the current financial year in England is £115. This estimate includes Valuation Office Agency and valuation tribunal costs.

§ Mr. Gordon Prentice
To ask the Secretary of State for the Environment how many properties in each band(a) will and (b) will not attract council tax transitional relief in Pendle, Westminster, Wandsworth and Ribble Valley in 1994–95.

§ Mr. Baldry
This information is not held by the Department.