Commital to Prison
The Council takes committal action in the Local Magistrates Court for unpaid Business Rates.
If we have not found it possible through the bailiff to collect all the necessary monies from you, our next stage is committal to prison proceedings. The application is for the local Magistrates Court to commit the non-payer to prison for up to 90 days. This will only happen, however, if they decide that the Business Rate remains unpaid because of the your "wilful refusal or culpable neglect."
You will be proven of wilful refusal or culpable neglect if the Court decides that at the relevant time and at the time of the hearing you had the resources to pay off the debt. This will be decided through your answers to a series of questions that are used to identify the debtors' circumstances. The Council representative confirms that a Liability Order has been granted, and that the bailiffs have been unsuccessful in levying distress. You will be asked why the Business Rate is still not paid, and if you are going to offer any payments. A Court official will then ask you questions about your income and outgoings. This is called a means enquiry. The Magistrates would base any decision on what was said at such an enquiry.
If you must serve a prison sentence – it still does not legally remove the debt.
The Magistrate will decide upon one of the following options:
Court Order with a Suspended Sentence
You will be ordered to pay a set amount and told that if you do not keep up the payments you will go to prison for a set amount of time (up to 3 months).
Court Order Without a Suspended Sentence
You will be ordered to pay a set amount. If you do not keep up the payments, you will be ordered to come to Court again to explain why you have not paid. The Magistrates will then decide what to do next.
Write off all or some of the debt
The Magistrates can write off all or some of the Business Rate you owe, if they feel your situation deserves this. If only some of the debt is written off, the Magistrates may make a Court Order for the rest.
Adjournment
If more information or evidence is needed before a decision can be made, a case can be postponed until a later date.
Committal to Prison
The Magistrates can decide to send you to prison for up to 3 months.
If you do not attend the Court, we will ask the Magistrates to issue a warrant for your arrest, not backed with bail. This warrant allows the Council to arrange your arrest at any time or place. You may then be detained until the next available sitting at the Magistrates.
To show the seriousness of this particular type of action the Taunton and West Somerset Magistrates on 11 February 2011 committed a debtor to the maximum 3 months in prison for non payment of Council Tax.
Any warrant issued will incur further costs
We only start committal action to collect Business Rates when we have to.
If you are in arrears with your Business Rates and wish to discuss payments or the action being taken against you, please contact us as soon as possible.
Contact Us
Revenues
West Somerset House
Killick Way
Williton
Taunton
Somerset
TA4 4QA
Telephone: 01643 703704
Email: revenues@westsomerset.gov.uk