Decision details

The Council Tax department is responsible for the recovery of Council Tax and Business rates and, where there are outstanding arrears, the Council has the power to apply for a liability order in the Magistrates’ Court. This involves the issuing of a legal complaint and appearance at court.
Under the Legal Services Act 2007, the conduct of litigation (which would include the issuing of a legal complaint at court) and the exercise of rights of audience before a court are regulated activities and can only be carried out by “authorised persons”, such as a solicitor, or by unauthorised persons acting under an exemption.
The Council employs non authorised officers, namely the Revenues Managers, to apply for liability orders and relies on the exemption set out under Section 223 of the Local Government Act 1972 in doing so. This provides that:-

“a member or officer of a local authority who is authorised by that authority to prosecute or defend on their behalf, or to appear on their behalf in, proceedings before a magistrates’ court shall be entitled to prosecute or defend or to appear in any such proceedings and to conduct any such proceedings”.

The wording requires an express authority from the Council to an officer to benefit from the exemption.
In order to fulfil their duties and bring court proceedings for council tax and business rates arrears in the Magistrates’ Court, the current Revenues Managers require such an authorisation.

As such, pursuant to section 223 of the Local Government Act 1972, the following officers/post holders are authorised by Halton Borough Council to institute, conduct and appear in any proceedings before the Magistrates’ Court for recovering unpaid Council Tax, Business Rates and Business Improvement District Levy:-
• Phil Delaney (Revenues Manager – Council Tax)
• Brian Harrison (Revenues Manager – Council Tax)
• Louise Bates (Revenues Manager – Business Rates)

Take no action. This was rejected as the recovery of council tax/ business rates is part of the role of the Revenues Manager. As such, an express authorisation to conduct litigation and exercise a rights of audience is required under section 223 of the Local Government Act 1972.

Whilst a solicitor in Legal Services could be employed to carry out this work, meaning such an authorisation would not be needed, Legal Services do not have the capacity to take on this work. Furthermore, the instruction of an external solicitor would be at significant expense to the Council.