An anonymous person (AP) provided some very helpful information about Haringey Council's council tax court costs in 2013 while I was preparing to take Tottenham Magistrates and The London Borough of Haringey to Judicial Review. They had refused to tell me, or anyone else,  on the 2nd August 2013 how they arrived at the £125 costs they charged when they imposed a council tax liability order.

The Haringey Independent had written about the case AP had posted some very useful comments which was used in my witness statement. I won the case in the High Court.  Mrs Justice Andrews DBE telling the council and the magistrates that their refusal to tell me was "Indefensible" and declaring my liability order unlawful.

I was never able to find the AP. This year I was interviewed by the TV programme  "Windows on the World" .  I broadcast a request for AP to get in touch.

 He just has; he turns out to be Neil Gilliat, who lives in Lincolnshire, and  who has been researching the wide wide variety of ways councils attempt to comply with the Council Tax (Adminstration and Enforcement) 1992 (section 34)

Councils are allowed to charge costs "reasonably incurred" in obtaining a liability order; they have many interpretaions of "reasonably". Haringey and their auditors Grant Thornton, a large international company of accountants who are paid by Haringey to audit the council's accounts, soften thiose strict regulations by  "maximising" their costs, or calling them  "not unresonable" and "broadly reasonable" .  The costs of a liability order the council is allwed by the magistrates may not, in law, be an additional tax or a penalty.

With the support of Grant Thornton Haringey Council have sailed too close to the wind by calculating costs to be near to over the limit without considering the vulnerable circumstances of many of the 20,000 residents who are summoned to court for council tax arrears whose ccircumstances and incomes are already below the minimum needed for healthy living.  The liability orders are awarded the council by the magistrates 1000s at a time in the absence of the late or non paying resident who might be sick, disabled or have no income due to a benefit sanction or have beenrecently evicted due to ever rising rents.

Reverend Paul Nicolson v Grant Thornton Appeal No C1 2016 1096

my answers to Grant Thornton's opposition to my appeal being heard.

That is why I am trying to take my case against the Auditors to the Civil Court of Appeals. Neil Gilliat has kindly provided his research as a witness statement in my case,  with the index below. Click on the heading below if you want to see whether your council is among the councils he has researched with FOI questions or from their websites.  Law is meant to be applied consitently thoughout the UK!!!

The courts costs Magistrates allow 47 local authorites to charge late and non payers of council tax - research by Neil Gilliatt.