Terms & Conditions

[Julian Hobson]

Anyone any thoughts on whether recovery of excess CTb via CT accounts means that the Excess CT debt has to be recovered against the original CT account?

eg if we established that CTB was overpaid in respect of a property 2 years ago can we recover on the bill for this year for another property ?

If the answer is yes, is there anything in the regs (ct recovery) that says we can, the CTb regs appear silent on the matter.

[Anonymous]

I cannot think of anything in particular which allows this, or that stops it.

However I am intrigued as to why you would want to do this? and what software would make this possible?

There must be some ctax legislation which shows the highest charge would be the “full” bill before exemptions, discounts, benefits etc. how could the la then add a ctb o/p to this?

[markp]

Don’t know of any CT legislation but on SX3 the Excess Payment would be passed back to the account to which it refers and recovery action would be taken on that account, although CT staff wouldn’t be overhappy about the reactivation of a closed account and I can’t say I’d blame them.

Do I know what I'm doing? The jury's out on that........................

[gerryg]

Hi

The council tax (admin & enforcement) regs 92 (SI 613/1992) covers this.

Reg 18 says that a demand notice must be issued for the year in question. It also says that if a person is liable for more than one property in the same year then they must be sent separate demands for each property.

Reg 20 says that the demand is an estimate assuming that all things will remain the same for the remainder of the year (hence ctb is posted for the full year in advance)

Reg 24 allows an adjustment notice to be issued where there is a change of circs (e.g. benefit is reduced) meaning that more should have been charged.

Reg 18 does say liable for different amounts for different properties within the same financial year so I am not sure if that would apply in this case but it surely must have been the policy intention that you always get different bills for different properties regardless of when the adjustment is done.

Does that help?

[Author]

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