Appeals against penalty notices for council tax

Penalty notices

The billing authority (local council) may issue a penalty notice if they request some information from you in connection with your liability for council tax, and you do not supply it.

How to appeal

To appeal against a penalty notice, you must contact us within 28 days of receiving the notice from the billing authority (local council). You must do this in writing and you must include a copy of the penalty notice with your appeal. You can get an appeal form from our website or we can send you one.

Evidence

The Valuation Tribunal will need to hear that you either do not have this information or that it was provided as requested. You should bring along some proof of posting if you contend that you have supplied the information.

Decision

There is no right of appeal to a higher court if you disagree with the Valuation Tribunal’s decision.

More information

You can find more information in Section 11 of our Council Tax Guidance Manual.