Local Government Finance Act 1988

23 Appeals

(1) A person aggrieved by any of the matters mentioned in subsection (2) below may appeal to a valuation and community charge tribunal established under Schedule 11 below.

(2) The matters are—

(a) the fact that the person is or is not at any time entered in a charging authority’s register as subject to a community charge of the authority,

(b) the contents of any item which is contained in a charging authority’s register and relates to a charge to which the person is there shown as subject at any time,

(c) any designation of an individual as a certification officer under regulations under section 30 below,

(d) the fact that such a designation has not been revoked,

(e) any estimate, made for the purposes of regulations under Schedule 2 below, of the amount the person is liable to pay in respect of a charging authority’s community charge,

(f) any designation of an individual as a responsible individual under regulations under Schedule 2 below,

(g) the fact that such a designation has not been revoked,

(h) the imposition of a penalty on the person under Schedule 3 below,

(i) the fact that a relevant dwelling has been designated under section 5 above, and

(j) the fact that a designation of a relevant dwelling under that section has not been revoked under that section.

(3) Subsection (2)(e) above shall not apply where the grounds on which the person concerned is aggrieved fall within such category or categories as may be prescribed by the Secretary of State by regulations.

(4) Where a penalty is imposed on a person under Schedule 3 below, and he alleges that there is no power in the case concerned to impose a penalty of the amount imposed, he may appeal under subsections (1) and (2)(h) above against the imposition.

(5) In subsection (2)(i) above “relevant dwelling” means a building, or part of a building, in respect of which the person would be subject to an authority’s collective community charge if the designation were valid.

(6) In subsection (2)(j) above “relevant dwelling” means a building, or part of a building, in respect of which the person would cease to be subject to an authority’s collective community charge if the revocation were made.