What are council tax penalties?

Council tax – Civil penalty

The council can impose a civil penalty of £70 in cases where a resident fails, without a reasonable excuse, to supply information, or negligently supplies incorrect information. This is allowed under Schedule 3 of the Local Government Finance Act 1992.

The council can charge a penalty of £70 to any person who:

  • fails to notify the council that they are no longer entitled to a discount
  • fails to notify the council that their property is no longer entitled to an exemption
  • fails to supply information following a request from the council, or supplies information about a liable person that is materially inaccurate

Where a £70 penalty has been imposed, and the person, on a further request for information, still fails to provide the information or continues to provide false information, the council may impose a further penalty of £280. A further penalty of £280 will apply each time information is withheld or false information given.

Appealing a penalty

You can appeal against the issue of a penalty within one calendar month of the date on the notice that the civil penalty is issued by asking for a reconsideration of the decision. An appropriate senior officer within the revenues and benefits section will carry out the reconsideration. You will need to state and provide evidence where appropriate and explain why you feel the decision is wrong.

Send your appeal to [email protected] quoting 'Penalty appeal' in the subject title.

If the appeal is not successful, you may appeal to the Valuation Tribunal.

Further information can be found on the Valuation Tribunal Service website. It is also possible to make your appeal directly to the Valuation Tribunal Service.