The Council Tax (Administration and Enforcement) Regulations 1992

Commitment to prisonE+W

47.—(1) Where a billing authority [F1in England] has sought to [F2enforce payment by use of the Schedule 12 procedure pursuant to] regulation 45, the debtor is an individual who has attained the age of 18 years, and the [F3enforcement agent] reports to the authority that he was unable (for whatever reason) to find any or sufficient goods of the debtor [F4to enforce payment], the authority may apply to a magistrates' court for the issue of a warrant committing the debtor to prison.

(2) On such application being made the court shall (in the debtor’s presence) inquire as to his means and inquire whether the failure to pay which has led to the application is due to his wilful refusal or culpable neglect.

(3) If (and only if) the court is of the opinion that his failure is due to his wilful refusal or culpable neglect it may if it thinks fit—

(a)issue a warrant of commitment against the debtor, or

(b)fix a term of imprisonment and postpone the issue of the warrant until such time and on such conditions (if any) as the court thinks just.

(4) The warrant shall be made in respect of the relevant amount; and the relevant amount for this purpose is the aggregate of—

(a)an amount equal to [F5the amount outstanding (within the meaning of Schedule 12)], and

(b)a sum of an amount equal to the costs reasonably incurred by the applicant in respect of the application.

(5) The warrant—

(a)shall state the relevant amount mentioned in paragraph (4),

(b)may be directed to the authority making the application and to such other persons (if any) as the court issuing it thinks fit, and

(c)may be executed anywhere in England and Wales by any person to whom it is directed.

[F6(6) If—

(a)before a warrant has been issued, or a term of imprisonment fixed and the issue of a warrant postponed, an amount determined in accordance with paragraph (6A) below is paid or tendered to the authority, or

(b)after a term of imprisonment has been fixed and the issue of a warrant postponed, the amount (if any) the court has ordered the debtor to pay is paid or tendered to the authority, or

(c)after a warrant has been issued, the amount stated in it is paid or tendered to the authority,

the authority shall accept the amount concerned, no further steps shall be taken as regards its recovery, and the debtor, if committed to prison, shall be released.

(6A) The amount referred to in paragraph (6)(a) above is the aggregate of—

(a)[F7the amount outstanding (within the meaning of Schedule 12)], and

(b)subject to paragraph (6B) below, the authority’s reasonable costs incurred up to the time of payment or tender in making one or more of the applications referred to in Schedule 6.

(6B) For the purposes of paragraph (6A)(b) above, the authority’s reasonable costs in respect of any application shall not exceed the amount specified for that application in Schedule 6.]

(7) The order in the warrant shall be that the debtor be imprisoned for a time specified in the warrant which shall not exceed 3 months, unless the amount stated in the warrant is sooner paid; but—

(a)where a warrant is issued after a postponement under paragraph (3)(b) and, since the term of imprisonment was fixed but before the issue of the warrant, the amount mentioned in paragraph (4)(a) with respect to which the warrant would (but for the postponement) have been made has been reduced by a part payment, the period of imprisonment ordered under the warrant shall be the term fixed under paragraph (3) reduced by such number of days as bears to the total number of days in that term less one day the same proportion as the part paid bears to that amount, and

(b)where, after the issue of a warrant, a part payment of the amount stated in it is made, the period of imprisonment shall be reduced by such number of days as bears to the total number of days in the term of imprisonment specified in the warrant less one day the same proportion as the part paid bears to the amount so stated.

(8) In calculating a reduction required under paragraph (7) any fraction of a day shall be left out of account; and rule 55(1), (2) and (3) of the Magistrates' Courts Rules 1981(1) applies (so far as is relevant) to a part payment as if the imprisonment concerned were imposed for want of sufficient distress to satisfy a sum adjudged to be paid by a magistrates' court

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1Reg. 47 in force at 1.4.1992, see reg. 1(1)