‘Breathing Space‘ is the proposed new government initiative to assist those who have debts to be able to discuss those debts with a debt management agency and, where appropriate, enter a debt management scheme. In June 2019 the government, having previously issued a consultation document, published an outline plan of how the new system would […]

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Court of Appeal decision The Court of Appeal recently heard, on appeal from the Crown Court, an interesting case on the legal responsibility of a party to inform the council that they were liable for the council tax charge on a property. In this particular case it was alleged that the defendant had committed fraud […]

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Valuation Tribunal decision 1625M236154283C is a case for which LGFA92 drafted the successful statement of case for the appellant. In this particular case the appellant was made aware only in 2018 that he may have been entitled to a Severely Mentally Impaired (SMI) disregard in respect of his late wife. It was his contention that […]

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Since April 2013 Local Authorities in England have been given delegated powers under Section 11B of the Local Government Finance Act 1992 to increase Council Tax on a local level. These powers allow them to increase Council Tax by adding up to 50% to the Council Tax charge on some long-term empty properties. This is […]

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Council Tax billing, collection and enforcement Each year a Council Tax charge is levied for each residential property. This amount is set by the Local Authority in which the property stands. The owner of the property, or the tenant, will be issued with a Demand Notice – they are the ‘liable person’. The Demand Notice […]

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The Ministry of Justice have confirmed that they have inadvertently been overcharging Local Authorities in respect of the application fee charge for a Liability Order since 2013/14. Where a Local Authority make an application for a Council Tax Liability Order under the Council Tax (Administration and Enforcement) Regulations 1992 the Local Authority must pay an […]

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