Q&As

If a liability order is obtained and information subsequently comes to light that from a third party that the debt is owed in part by them, so the council issues a fresh demand for a reduced sum, is the liability order still valid or should the council set it aside and start again?

read titleRead full title
Copyright © 2025 LexisNexis
Produced in partnership with Alan Murdie of Council Tax Legal Services
Published on: 04 February 2020
imgtext

The Q&A relates to liability orders in the magistrates and although the order is the most commonly issued civil judgment it falls outside the CPR rules.

The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058, govern collection and recovery of National Non Domestic Rates (NNDR). Billing authorities have the power to serve NNDR demands electronically under the Council Tax and Non Domestic Rating (Electronic Communications) (England) Order 2003, SI 2003/2604. The rate falls due when the demand is served. The demand must be served as soon as practicable. The person liable for payment of NNDR must be sent a reminder. If, after 14 days, the installments due have not been paid, the full annual sum outstanding becomes due and a summons

Alan Murdie
Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable organisations.

Read moreRead more
Powered by Lexis+®
Jurisdiction(s):
United Kingdom
Key definition:
Rules definition
What does Rules mean?

The detailed provisions of a pension scheme.

Read more readmore

Popular documents

Can a local authority secure repayment of grants for property improvements if the owner sells within five

Can a local authority secure repayment of grants for property improvements if the owner sells within five years of the grant by way of a local land charge?A local authority (LA) may advance money for the purpose of repairing or improving a house or flat. This is a discretionary form of advance under

What letter before action (if any) should be sent ahead of an application for an order for sale and

What letter before action (if any) should be sent ahead of an application for an order for sale and possession enforcing a charging order?The Practice Direction Pre-Action Conduct and Protocols (the Practice Direction) sets out the conduct and steps the court will normally expect the parties to take

Local authority revenue recovery—policy and principles

Local authority revenue recovery—policy and principlesTypes of debts to be recovered by local authoritiesA local authority debt recovery team deals in the collection either by the in-house team or through monitoring of out-sourced services of a number of liabilities owed to them including the

Scotland—the process for applying for sequestration

Scotland—the process for applying for sequestrationSequestration in Scotland is the legal process by which an insolvent debtor’s estate is gathered in, realised and then distributed among their creditors by a trustee appointed for that purpose. The process requires that a formal award of