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ABCDEF
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Private and confidential - Commercial in confidence
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Calculation of the reaonable costs in work involved in obtaining a Council Tax liability order
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1. Total gross cost of Council tax operation£4,700,000.00A
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This amount includes all costs, direct staffing, staffing on-costs (pension and NI), support costs, accommodation, all relevant recharges (legal, finance, director, policy, committees etc), front and back office, computer costs, apportionment of debt charges
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Range of possible percentagesAppropriate percentage for particular authority
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1. General costs of operation in respect of customers that pay as due5-20%18%
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What levels of staff would be required if enforcment was not necessary? Include billing, dealing with changes of circumstances, considering reliefs etc
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2. Cost of dealing with customers that progess to reminder / final but do not progress to liability order stage
5-15%6%
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3. Cost of work post liability order
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Consider whether bailiff activity is financed by bailiffs retaining fees and therefore self-financing2-10%5%
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Is insolvency action self-financing? Are committal costs covered by charges?
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4. Cost of work involved in all activities in respect of those customers where it is necessary to make complaint and issue summons 45-65%65%B
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Include all activities from billing to summons stage
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5. Cost of activities between summons and liability order hearing2-10%6%C
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In respect of the time lag between summons and liability order
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100%
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6. Total of percentages
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6. Total numer of summonses issued27500D
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Complaints per account or case
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7. Total number of cases where liability order granted17000E
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8. Cost to be charged in respect of summons/complaint£111F
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(A * B / D)
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9. Cost to be charged in respect of liability order£17G
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(A * C / E)
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10. Total costs per case where case progesses to LO £128
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(F + G)
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