I had first sat
with Jane three years previously when she had only been in the job a few
weeks. It was obvious to me then that
she would be a first class magistrate.
And so it was a pleasure not long ago to note on the sign in sheet that
she and I constituted a two person bench that morning.
By the time I had
poured myself a cup of tea she was already in the retiring room with two copies
of our court list. “I haven`t ever sat
in a council tax court,” she said as I sat down. I expressed my surprise and wondered what the
odds against such an omission could be.
Council tax courts (and related business rates courts) are generally
greeted by colleagues and me with little anticipation. 99% of the time they are truly a case of
rubberstamping applications brought by local councils of liability to pay the
tax. Sitting in such courts can sometimes be
frustrating but the legislation allows us virtually no powers to intervene
except if there appears to be an abuse of the process or the council fails to
show that there is actually an outstanding
amount for which the defendant is indeed liable. I explained the process in general to Jane
and she resigned herself to an uneventful hour ahead. Our legal advisor appeared and told us that
before we could get to the bulk list there was a defendant appearing to contest
the liability order for her owing business rates. Accordingly
at 10.00a.m. we entered court.
The defendant was
an elderly lady who, we learned, had recently sold her optician`s business;
lock, stock and barrel including the
freehold premises which had been vacated some time prior to the sale being
completed. It was around the vacant
period that the dispute revolved. After
some forensic analysis by the bench it became apparent that not only did the defendant
not owe a penny in business rates; she had actually overpaid by a four figure
sum. In spite of all this the non lawyer
representatives of Capita plc, the outsourcing monolith which collects these
taxes for councils, gave us looks of astonishment when the pronouncement was
made. It seemed they were unused to
losing an application. At our brief post
court review our L/A inquired whether we wanted to report them for
contempt. He had overheard them
exchanging derogatory remarks as to our sanity…..”Are they barking mad”? We decided to let those sleeping dogs
lie.