Sunday 15 September 2024

There is No Legal Obligation to notify a council of residence for Council Tax

There is No Legal Obligation to notify a council of residence for Council Tax


The case law that you are not under legal obligation to provide the council with your details was affirmed by the Appeal court at point 19 in D, R. v (Rev 1) [2019] EWCA Crim 209 (05 February 2019) 


"There can be no real doubt that on the assumed facts, and assuming that the defendant had herself been resident throughout at this property, as well as being its owner, she would have been legally obliged to pay the due amount of council tax. If she did not, the council could, on demand made under the statutory scheme, seek recovery of the sums due in the civil courts. But that cannot of itself, as we see it, connote that she was obliged in law to notify the council of her continued residence. It is quite wrong to equate a liability to pay with a liability to notify. It may be, as the judge thought, that one might have expected to find such a provision as to notification in the statutory scheme. But that was a matter for Parliament to decide. The fact is, as we have said, that such a provision simply is not there, either within the primary legislation or in subordinate legislation made pursuant to the provisions of the 1992 Act itself."

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