Council Tax and penalties for not providing information

By | October 13, 2016

Council tax penalty Council Tax penalty notices are not something which most Local Authorities have generally used however they are becoming more common as discounts and exemptions are tightened up on – the power to issue a penalty has been in place since 01 April 1993 (Note that this is not a fine).

What is a Council Tax penalty notice for ?

Regulation 3 of the Council Tax (administration and enforcement) Regulations 1992 allows the Local Authority to request information. This is required for them to ensure that Council Tax is being correctly calculated. If notice is served under these regulations it must be provided within 21 days. This regulation includes landlords and managing agents (a managing agent is anyone who is authorised to arrange lettings of the property).

Regulation 11 of the Council Tax (administration and enforcement) Regulations 1992 requires a liable person to advise a Local Authority if an exemption is incorrect. Notice should be provided within 21 days of becoming aware of this belief.

Regulation 12 of the Council Tax (administration and enforcement) Regulations 1992 allows the Local Authority to request information. This is required for them to ensure that an exemption is being correctly calculated. If notice is served under these regulations it must be provided within 21 days.

Regulation 16 of the Council Tax (administration and enforcement) Regulations 1992 requires a liable person to advise a Local Authority if a discount is incorrect. Notice should be provided within 21 days of becoming aware of this belief.

The initial penalty is currently set at £70.00

A further Council Tax penalty notice

If a further request has to be made for the information already requested then a second, higher, penalty (currently £280.00) may be issued. This higher penalty can be applied each time the request is repeated.

How is the Council Tax penalty collected ?

A penalty can be collected by adding it to an existing Council Tax charge or by issuing a separate notice. The amount can be recovered in the same way as Council Tax but recovery must cease if an appeal is lodged (Regulation 29 of the Council Tax (Administration & Enforcement) Regulations  1992).

Quashing a Council Tax penalty

A Local Authority may quash the penalty at time they see fit to do so.

Can I get a fine ?

If a Liability Order has been granted then an information request may be issued in some cases. Failure to provide the requested information or provision of false information can be subject to a magistrates fine.

How can I appeal a Council Tax penalty ?

You can request, at any stage, that a local authority withdraws a penalty notice. Formal appeals against a penalty are dealt with by a Valuation Tribunal under Schedule 3 of the Local Government Finance Act 1992 (LGFA92)

An appeal to the Valuation Tribunal should be made within two months of the penalty notice being issued.

Council Tax Support

A scheme of penalties also exists in respect of Council Tax Support – this allows penalties to applied for failure to notify a change of circumstances or provides false or misleading information to the Local Authority. A further penalty, a ‘civil penalty’, of at least £100 may be considered in lieu of prosecution where a claim is found to have been made incorrectly.

Assistance from LGFA92

Good quality help with your Council Tax dispute can be hard to come across – there’s a lack of independent, expert, places where you can get the help you need however LGFA92 are here to change that. See how we can help today

Contact us today. Email us at info@lgfa92.co.uk, Call our Council Tax helpline on 0191 6451118.

This article is solely the view of LGFA92, the Council Tax experts, based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.

 

 

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