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My flat has not been put in a Council Tax Band?
ReVo
Posts: 6 Forumite
in Cutting tax
I've been living in my new-build flat for nearly two years, and have not received a bill for Council Tax.
I checked here and it seems my flat has not been put into a Band:
cti.voa.gov.uk/cti/inits.asp
However, all my neighbouring flats have been.
According to this, The Council Tax (Administration and Enforcement) Regulations 1992 regulation 22 states that I am not required to pay if I didn't receive a bill (which is legally called a demand notice).
legislation.gov.uk/uksi/1992/613/regulation/22/made
Is this correct, or is there another regulation that contradicts this?
Also, apparently I cannot be backdated past the previous tax year. Is this true?
Cheers
I checked here and it seems my flat has not been put into a Band:
cti.voa.gov.uk/cti/inits.asp
However, all my neighbouring flats have been.
According to this, The Council Tax (Administration and Enforcement) Regulations 1992 regulation 22 states that I am not required to pay if I didn't receive a bill (which is legally called a demand notice).
legislation.gov.uk/uksi/1992/613/regulation/22/made
Is this correct, or is there another regulation that contradicts this?
Also, apparently I cannot be backdated past the previous tax year. Is this true?
Cheers
0
Comments
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The band can be backdated to the date the flat was completed and the CT bill can be backdated to the day you first occupied (or were entitled to occupy) the flat. The council have at least 6 years to pursue you for the money.If you are querying your Council Tax band would you please state whether you are in England, Scotland or Wales0
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That is true, a demand notice has to be issued before payment can be demanded however a demand notice can only be issued once a property shows on the valuation list. The entry to the valuation list can be entered, and backdated, to correct the omission. Once the omission is corrected a demand notice can then be issued under regulation 22 et al.According to this, The Council Tax (Administration and Enforcement) Regulations 1992 regulation 22 states that I am not required to pay if I didn't receive a bill (which is legally called a demand notice).
If required, due to non-payment, the council have 6 years to then obtain a liability order from the date any council tax becomes due. Council Tax only becomes due once a demand notice has been issued and so the 6 years will start from that point.
The bad news is that there is no limit on how far back this correction can be backdated and the 6 year limit starts only from when the demand notice is issued, not from when the council was originally due.I no longer work in Council Tax Recovery but instead work as a specialist Council Tax paralegal assisting landlords and Council Tax payers with council tax disputes and valuation tribunals. My views are my own reading of the law and you should always check with the local authority in question.0 -
So start saving!0
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Yep I've got money set aside for when I do eventually get billed!0
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