How a Council Tax liability order can be quashed

There is a specific statutory procedure for correcting a council tax liability order which the billing authority considers should not have been made. Regulation 36A allows the authority that obtained the order to apply to the magistrates' court to have it quashed.^[1]

If the magistrates' court is satisfied on the council's application that the liability order should not have been made, the court shall quash it.^[1] Where a lesser amount was in fact due and the statutory conditions are met, the authority may also seek a replacement liability order for that lesser amount.^[2]

The regulation 36A application belongs to the billing authority. A debtor cannot simply file the council's application personally and require the magistrates to quash the order under that provision.

Nor should a council tax debtor assume that section 142 of the Magistrates' Courts Act 1980 provides a general power to reopen a council tax liability order. The High Court has held that section 142 is confined to the criminal jurisdiction and did not authorise the magistrates to set aside civil council tax liability orders.^[3]

If you have evidence that the order was made for the wrong person, wrong property, wrong period, or after a material billing error, send that evidence to the council and expressly ask it to consider a regulation 36A application. Ask for a written decision and for enforcement to be suspended while the request is considered.

Where the council refuses to correct an order despite a serious legal error, specialist advice may be needed promptly about the available appeal or public-law remedies. Do not delay: remedies against decisions of magistrates or public authorities can have short time limits.

^{[1] Regulation 36A(1)-(2) of the Council Tax (Administration and Enforcement) Regulations 1992
[2] Regulation 36A(3)-(5) of the Council Tax (Administration and Enforcement) Regulations 1992
[3] R (London Borough of Newham) v Stratford Magistrates' Court and Dublin [2008] EWHC 125 (Admin)}