When is a penalty imposed?
It's an offence if you don't tell us of a change in circumstances affecting your council tax within 21 days of the change happening.
You could have to pay £70 if you don't:
- Tell us that an exemption should have ended
- Notify us that a discount (including single person's discount and council tax reduction) should have ended
- Tell us of a change of address or a change in who is liable for the council tax
- Provide information when asked to identify liability
- Give the information asked for after a liability order has been obtained
If a penalty has already been imposed on a council tax account, and another request to supply the same information is made, you could have to pay £280 each time you don't comply.
If you disagree with the penalty, contact us straight away. You can, however, appeal directly to the Valuation Tribunal Service.