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<p>Data showing how many people were imprisoned for non-payment of council tax in
2012, 2013 and 2014 are presented in the table below:</p><table><tbody><tr><td><p>Year</p></td><td><p>Total</p></td></tr><tr><td><p>2012</p></td><td><p>107</p></td></tr><tr><td><p>2013</p></td><td><p>108</p></td></tr><tr><td><p>2014</p></td><td><p>89</p></td></tr></tbody></table><p>Notes:</p><p>These
data are sourced from the Libra Management Information System (MIS). As such this
data set is not subject to the same levels of quality assurance as national statistics</p><p>In
extracting this data only offences of complaint for council tax committal application
have been included where the court hearing date occurred within each year reported
(i.e. between 1 January and 31 December).</p><p>It should also be noted that, although
committals to prison are reported as occurring within a particular financial year,
the non-payment of council tax itself may relate to a previous financial year or even
a period covering more than one financial year.</p><p>Committal to prison for non-payment
of council tax can be challenged through a judicial review in the High Court. The
table below shows the number of judicial reviews relating to imprisonment for non-payment
of council tax in 2012, 2013 and 2014, and the outcomes.</p><table><tbody><tr><td><p>Year</p></td><td><p>Number
of Judicial Reviews</p></td><td><p>Upheld</p></td><td><p>Refused</p></td></tr><tr><td><p>2012</p></td><td><p>0</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2013</p></td><td><p>0</p></td><td><p>0</p></td><td><p>0</p></td></tr><tr><td><p>2014</p></td><td><p>2</p></td><td><p>0</p></td><td><p>2</p></td></tr></tbody></table><p>Notes:</p><p>These
data were obtained from a manual check of judicial reviews carried out specifically
to answer this question.</p>
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