business rates - exempt goods?

Quashing Orders. Stopping Enforcement. Applying for more time to pay. Disputing a liability.
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chrissyboy
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Joined: 11 Dec 2013 19:05

#1 business rates - exempt goods?

Post by chrissyboy » 11 Dec 2013 19:30

HI,

Just clutching at straws here. The council have "levied distess" for business rates arrears and been granted an order. (From googling I now know that "distress" is an obsolete term and term is now "control order". (But I'm guessing that in 20 years from now magistrates, councils and bailiffs will still be calling it "distress" ).

Anyway I digress. Are my tools of the trade exempt? I am guessing they are not. I tried to find the relevant legislations. I found this:

http://www.legislation.gov.uk/uksi/2013 ... goods/made

You need to look at 4. (1) a. which gives the goods that are exempt including tools of the trade
Now look at 4. (2.) (i) which appears to outline where the exemption does not apply. It sends you to:
"section 62A of the Local Government Finance Act 1988(1);"

But if you look there:

http://www.legislation.gov.uk/ukpga/2007/15/section/62

There is no 62A. grrrrr..... There is some guff from the website "team" about some changes still have to be made. I fiddled around and found a 62a but I can't remember how I found it and I can't find it again. One version refers to a "schedule 9" and another to a "schedule 13" (I think). What schedule 9? Where? What is a schedule? The whole thing is a mess!

I'm guessing that 62a when I do eventually find it or the other badly drafted bits of legislation it refers to will tell me basically that business rates are not exempt. I just want to see the law though. Can anyone shed some light on this?

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jasonDWB
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#2 Re: business rates - exempt goods?

Post by jasonDWB » 12 Dec 2013 07:30

If a debtor is a company then there are no exempt goods.

Exempt goods being goods used for a persons trade or education.

A definition of protected goods is available in Paragraphs 9(2) and 9(3) of Schedule 7 of the Courts Act 2003 and applies to the enforcement of High Court Writs and presuasive in claims involving other types of debts.

Regulation 4 of the Taking Control of Goods Regulations 2013 applies to all debts recovered by distrain on goods.

Part 52.8(3) of the Criminal Procedure Rules 2013 applies to the enforcement of court fines.

A further definition of "protected goods" is borrowed from Section 283 of the Insolvency Act 1986.

The above is used when bringing a claim for damages when goods, especially vehicles are seized when it is used for trade or vocation.
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chrissyboy
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Joined: 11 Dec 2013 19:05

#3 Re: business rates - exempt goods?

Post by chrissyboy » 13 Dec 2013 07:20

Hi Jason,

Thanks for that. I will look through all your references later on. I am not a company - I am a sole trader. Does that make any difference?

Another question. Once the bailiffs have taken the goods:
a) Can they come back a second time.
b) If the goods do not cover the money owed, can the council seek any further orders?

Cheers Chris

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jasonDWB
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#4 Re: business rates - exempt goods?

Post by jasonDWB » 13 Dec 2013 07:57

If you ate a sole trader then your trade goods are exempt goods. It doesn't apply if you are a company.

A. Yes, only if you allow them in a second time to make a second levy. It's not illegal but there is contradiction in legal opinion on whether second levies ought to be allowed. http://www.dealingwithbailiffs.co.uk/caselaw.htm. And see under Multiple Levies

B. the council can, but it's normally a attachment order or a charging order. Bailiffs are limited to distress.
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