§ Lord Morris of Manchesterasked Her Majesty's Government:
What representations they have received from Barrister Trustees of the Zacchaeus 2000 Trust and from the Trust direct on the imprisonment of elderly and disabled people, and one terminally ill person, for local taxation debt; and, if so, what action they will be taking. [HL2728]
§ Lord WhittyWe have received several representations from the Chairman of the Zacchaeus 2000 Trust about the use of committal to prison for non-payment of local tax debts.
Local authorities have responsiblity for the billing and collection of local taxes. While the Government cannot comment on the actions local authorities take in individual cases, imprisonment for non-payment of local taxes is very much the last resort in the enforcement process. Before authorities can make an application for committal to prison, they must have tried other enforcement measures first to recover the debt. Even where an application for committal to prison has been made by a local authority, the procedures themselves are designed to ensure that magistrates cannot hand down prison sentences without a thorough examination in the presence of the debtor of the reasons for failure to pay. Magistrates can only order a sentence if they find that non-payment was due to wilful refusal or culpable neglect 7WA on the part of the debtor. Indeed, magistrates have the power to remit all or part of a debt if they consider this is justified, for example, on grounds of severe financial hardship.