What is not covered by the Prescription and Limitation Act 1973
There are certain rights which do not prescribe either under short or long negative prescription. These include certain debts to the Crown – eg, payments of income tax and VAT.
Schedule 3 of the 1973 Act outlines imprescriptible rights and obligations. If a client has a debt which falls under any of the imprescriptible rights, they should be advised that this debt will not prescribe. If the client wants to challenge this, they should get legal advice as this is an area which cannot be dealt with by debt advisers.