Decision details

Council Tax Write Off

Decision Maker: Leader of the Council

Decision status: Recommendations Approved (subject to call-in)

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

A notification was received from the valuation office in July 2020 re-banding a domestic property from band B to band F and this was back dated to 2008. The occupiers of the property had notified the valuation office of changes to the property as required in 2008 and had received no notifications since that time of a property band change.

 

The back dated valuation generated a council tax liability for prior years totalling £11,896.35. Due to the lack of communication for 12 years from the valuation office, it is not appropriate for the arrears to be applied to the customer’s account.

Decision:

The Leader is RESOLVED to:

 

approve the backdated council tax amount of £11,896.35 to be written off.

Reasons for the decision:

The delay in the re-banding of the property is an error on the part of the Valuation Office and the owners have appealed this decision with them directly but it was not upheld. The charge against the property is actioned by the Valuation Office but the decision on whether to apply the monetary charge to the customer account and subsequent arrears is a council decision as they are the collecting agent. 

 

The customer had received no communications in the 12 years since they submitted the notification of amendments to the properties, and it seems unreasonable that they should be charged for something outside of their control.

 

Alternative options considered:

None.

Interests and Nature of Interests Declared:

None.

Publication date: 18/05/2021

Date of decision: 17/05/2021

Current call-in Count: 0

Accompanying Documents: