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Local Government Finance Act 1992

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Local Government Finance Act 1992, Section 81 is up to date with all changes known to be in force on or before 28 March 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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  • Act applied (with modifications) by S.I. 2010/875 reg. 16 Sch. 2 (This amendment not applied to legislation.gov.uk. The amending S.I. was revoked before evever coming into force by S.I. 2010/1906, reg. 2)

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81 [F1Appeal to the First-tier Tribunal].S

(1)A person may appeal to [F2the First-tier Tribunal for Scotland] if he is aggrieved by—

(a)any decision of a [F3local]authority that a dwelling is a chargeable dwelling, or that he is liable to pay council tax in respect of such a dwelling; or

(b)any calculation made by a [F4local]authority of an amount which he is liable to pay to the authority in respect of council tax,

and [F5the First-tier Tribunal for Scotland] shall make such decision as they think just.

(2)In subsection (1) above the reference to any calculation of an amount includes a reference to any estimate of the amount.

(3)Subsection (1) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed.

(4)No appeal may be made under subsection (1) above unless—

(a)the aggrieved person serves a written notice under this subsection; and

(b)one of the conditions mentioned in subsection (7) below is fulfilled.

(5)A notice under subsection (4) above must be served on the [F6local]authority concerned.

(6)A notice under subsection (4) above must state the matter by which and the grounds on which the person is aggrieved.

(7)The conditions are that—

(a)the aggrieved person is notified in writing, by the authority on which he served the notice, that the authority believes the grievance is not well founded, but the person is still aggrieved;

(b)the aggrieved person is notified in writing, by the authority on which he served the notice, that steps have been taken to deal with the grievance, but the person is still aggrieved;

(c)the period of two months, beginning with the date of service of the aggrieved person’s notice, has ended without his being notified under paragraph (a) or (b) above.

(8)Where a notice under subsection (4) above is served on an authority, the authority shall—

(a)consider the matter to which the notice relates;

(b)include in any notification under subsection (7)(a) above the reasons for the belief concerned;

(c)include in any notification under subsection (7)(b) above a statement of the steps taken.

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