Preparing evidence for council tax penalty appeal
A representative from your local council will normally attend the hearing. They will present their evidence and argument as to why they think it was correct to issue the penalty notice. It is therefore important that you prepare thoroughly for your hearing. Gathering evidence to support your case can take time and effort.
We have a range of guidance that may assist you.
What to think about?
You should make sure that your case explains the issues that you and the local council disagree about and the decision you want from the tribunal. The panel will consider evidence provided by both sides before they can make a decision.
You should set out your arguments that support your case (including any legislation or case law) and enclose any evidence that you have to support this.
Past tribunal decisions regarding same or similar issues are also useful. These may also contain references to High Court decisions. You can search them here.
You may also find useful information on the following websites: www.gov.uk
Types of evidence you could provide (and where to find it)
You should consider why you think the penalty has been issued incorrectly and include evidence to support your claim, such as
- Proof that you supplied any requested information
- Proof of the date you supplied any requested information
- Evidence to support why you were unable to respond in a timely manner
- Evidence to support why you did not receive the initial request for information