nevip
welfare rights adviser, sefton metropolitan borough council, liverpool.
Member since 22nd Jan 2004
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RE: Council tax overpayment
Thu 05-Feb-09 02:15 PM |
The council might be looking to track any outstanding liability for unpaid council tax back to 1993 and for any unpaid poll tax back to 1989 (Scotland) and it is entirely legitimate for it to do so. However, following the decision in Kerr, the LA should not put the entire onus on your client to provide the information but must collaborate with him. For instance, the LA could be able to get some information from the electoral roll far more easily than he can and if so should do so.
If there are unpaid taxes your client needs to be vigilant. Some LA’s did not get liability orders for unpaid poll tax by the time it was abolished in 1993 and were too swamped with the administration and enforcement of the new council tax to bother with the poll tax after that date. Thus they had until April 1999 to do so under the Limitation Act 1980.
The LA might still try to get a liability order, for either unpaid poll tax or council tax, more than 6 years after the liability accrued. If this happens your client would need to attend court to invoke a Limitation Act defence.
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