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Council Tax penalties

Failure to notify or supply information

The authority may impose a penalty of £70 where a person:

  1. fails to notify the authority, without reasonable excuse, on any matter which affects entitlement to discount.
  2. fails to notify that their dwelling is no longer an exempt dwelling.
  3. fails to notify the Authority that they are jointly liable for the tax.
  4. fails to supply relevant information requested in order to establish liability.
  5. fails to supply relevant information requested after the issue of a Liability Order has been obtained. Failure to supply could lead to a criminal prosecution and a fine.

Where a penalty has been imposed under (5) and a further request to supply the same information is made, a further penalty of £280 may be imposed for each subsequent failure, provided:

  • it is in the debtor's possession.
  • the authority requests him to supply it.
  • it falls within a prescribed description of information.

Appeals against the imposition of penalties are to the Valuation Tribunal. Penalties are recovered in the Magistrates court.