Council Tax Changes - Notify Council within 21 days?

dthobhani

Hi All,

Does anybody have any knowledge regarding the rule that I have to notify the council within 21 day of a change to be elligible for an exemption?

My rental property was empty (and unfurnished) in harrow, for the last month and the council are now claiming the full tax on it as they say we did not notify them of the change within 21 days.

I have read the statutory instrument on this and there is no legal need to notify them of this. However can they hold me to it?

What are my options as I don't see why I should pay for where I live and an empty property because of a silly rule. Also they only sent the council tax demand a week ago.

Thanks in advance.

CIS

There is a legal notice to notify them built in to the council tax(administration and enforcement) regs 199

I would say that the council have assumed under reg 15 that no discount/exemption applies and billed as such therefore the tax payer should notify the L/A within 21 days under reg 16 ( 21 days from the end of the tax yr).

However there is nothing in the regs to say that discount/exemptions cannot be applied just because you didn't notify within 21 days. I would continue to argue it with them - we often apply discounts/exemptions back to several years ago.

Assumptions as to discount
15.—(1) Where, having taken such steps as are referred to in regulation 14, a billing authority has no reason to believe that the chargeable amount for the financial year concerned is subject to a discount, it shall assume, in making any calculation of the chargeable amount for the purposes of Part V of these Regulations, that the chargeable amount is not subject to any discount.

(2) Where, having taken such steps as are referred to in regulation 14, a billing authority has reason to believe that the chargeable amount for the financial year concerned is subject to a discount of a particular amount, it shall assume, in making any such calculation as is mentioned in paragraph (1) above, that the chargeable amount is subject to a discount of that amount.
Correction of discount assumptions
16.—(1) Subject to paragraph (2), where a person—

(a) has been informed in accordance with any provision of demand notice regulations of an assumption as to discount made in his case; and

(b) at any time before the end of the financial year following the financial year in respect of which the assumption is made has reason to believe that the chargeable amount is not in fact subject to any discount, or is subject to a discount of a smaller amount,

he shall, within the period of 21 days beginning on the day on which he first has reason so to believe, notify the authority in writing of his belief..

dthobhani

Thanks for the reply.

I'm just going through the regs - in which section does it say that the person has to notify the council?

Thanks

CIS

There's nothing to specifically state that you have to inform them that you wish to have a discount within a time scale only that if the one you already have is incorrect then they should be notified as per my previous post.

Which Regs are you currently looking at ?

dthobhani

Hi

I'm currently looking at http://www.opsi.gov.uk/SI/si1992/Uksi_19920613_en_1.htm The Council Tax (Administration and Enforcement) Regulations 1992

and have looked at The Local Government Finance Act 1992.

So in theory if I don't pay their demands and I get a summons, I can appeal as there is no law that says I have to notify within 21 days?

Is it me or do the council just try it on!

CIS

There's no law saying you to have to advise them of a discount/exemption you want to claim but on the other hand you can't them dispute the issuing of a court summons as it will have been correctly issued on the details held by the council at that time. You could however apply for a discount/exemption retrospectively.

In general council's don't just try it on, I work in Council tax for one and we are bound by the regs however some regs are open to interpretation and have been amended since the LGFA 92 and the CTAx(A& E) regs 1992.

dthobhani

Hey thanks for the reply.

I guess what I'm trying to say is that if I ask for the discount and they say no because I did not inform them in 21 days - what rights do they have to still send me a demand?

Thanks for the responses so far.