Council Tax Penalties

Failure to notify or supply information

The law allows the Council to impose a penalty of £70.00 on any person who:

  • fails to notify the Council that an exemption on a dwelling should have ended
  • fails to notify the Council that a discount should have ended
  • fails to notify the Council of a change of address or fails to notify the Council of a change in the liable party
  • fails to provide information requested to identify liability
  • fails to provide information requested after a liability order has been obtained

Where a penalty has been imposed on the Council Tax payer and the authority requests the same information again, the authority can impose a further penalty of £280.00 for each subsequent failure, provided

  • The information is in the debtor’s possession
  • The Council requests him to supply it
  • It falls within a prescribed description of information

Appeals against the imposition of penalties are ultimately made to the Valuation Tribunal Service but, in the first instance, you should write to the Council outlining why you disagree with the imposition of the penalty.  Any appeal to the Valuation Tribunal Service must be made within two months of the imposition of the penalty.

Recovery proceedings may be taken where a penalty remains unpaid before the Magistrates Court but if you lodge an appeal with the Valuation Tribunal Service, the penalty need not be paid until the appeal is determined.