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 a Council Tax 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 and a further request to supply the same information is made, a further penalty of £280 may be imposed for each subsequent failure.
Appeals against the imposition of penalties are to the Valuation Tribunal. In the first instance it is advisable to contact the Council. Penalties are recovered in the Magistrates court.