ABSTRACT
This chapter examines how particular disputes on council tax and council tax benefit are determined. It considers magistrate's court procedures for the many disputes. The chapter considers disputes before the valuation tribunal. It then reviews how complaints are made and settled. A large number of potential disputes can arise under both council tax and council tax benefit. They are dealt with by the tribunals and courts and, in the case of complaints, by the various bodies concerned or one of the offices of the ombudsmen. Liability orders relating to enforcement of collection are provided for by Part V of the Council Tax Regulations 1992 SI 1992 No 613. Before any application for a liability order can be considered, court time must be booked. The billing authority will either book an individual court sitting, or sometimes book ahead a sequence of courts sittings for a period of months.
