Council Tax penalties
Failure to notify or supply information
The authority may impose a penalty of £70 where a person:
- fails to notify the authority, without reasonable excuse, on any matter which affects entitlement to discount.
- fails to notify that their dwelling is no longer an exempt dwelling.
- fails to notify the Authority that they are jointly liable for the tax.
- fails to supply relevant information requested in order to establish liability.
- 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.