Committal to prison
For individuals or sole traders, if we have exhausted other methods of recovery we can ask the court to issue you a summons to attend a committal hearing.
At the hearing, we will advise the magistrates that a liability order has been granted against you and provide a history of your debt.
You would have the opportunity to explain why you have not paid your Business Rates and you would be asked questions about your income and expenditure.
The magistrates will then consider whether or not you have deliberately refused to pay (wilful refusal) or had the financial means to pay but failed to do so (culpable neglect)
If either wilful refusal or culpable neglect is found the court would decide whether you should go to prison for not paying your Business Rates for up to 90 days.
Should you fail to attend a committal hearing a warrant may be issued for your arrest.
