What are the council's and taxpayer's rights and
responsibilities?
The Local Government Act 1992
confers rights and responsibilities on both the billing authority
and the taxpayer with regards to requesting and providing
information. The taxpayer's responsibility will only come in to
force after the billing authority have satisfied their
responsibilities and if a taxpayer fails to satisfy their
responsibility the billing authority may issue a penalty. Where a
taxpayer fails to fulfil their responsibilities and as a
consequences achieves a financial benefit the police may conduct an
enquiry under the
Theft Act.
Rights and Responsibility of the Billing
Authority
A billing authority has the right
to request information from relevant individuals regarding the
identity of the liable person. The billing authority also has the
right to make assumptions regarding discounts, exemptions and
disability relief. The billing authority then has the
responsibility to notify the liable person or, in the case of
exemptions, discounts or reliefs, the relevant person, of any
liability or assumptions made.
Rights and Responsibility of the Taxpayer or Relevant
Person
The liable person or relevant person has the
right to be notified of their liability or any assumptions made by
the billing authority. Once notified they have the responsibility
to notify the billing authority if the assumption is wrong, no
longer valid or if they have ceased to be liable. They have a
responsibility to notify the billing authority within 21 days of
becoming aware of such a change. The situation is generally called
a 'change in circumstances'.
Penalties and The Theft Act 1968
Where a taxpayer or
relevant person fails
without reasonable excuse to inform the billing authority that an
assumption notified to them is incorrect the authority may issue a
penalty of £70 for a first failure and £280 for subsequent
failures. The taxpayer or person may write to the authority to
dispute the penalty and if not satisfied with the reply, or he has
not received a reply within two months, may
appeal and enforcement of the penalty will
be suspended. The Theft Act applies to circumstance where a person
knowingly obtains a financial benefit falsely. This applies to
presenting false information in the first place and failing to
notify incorrect assumptions. The Theft Act is part of the criminal
code and the prosecution is the responsibility of the Police.