(This note is not part of the Order)
This Order increases the level of penalties that a billing authority may impose on a person for failure to provide information requested to identify who is liable for council tax on a dwelling or for failure to notify the authority that a council tax discount or exemption should not apply. The power to impose penalties is provided by paragraph 1 of Schedule 3 to the Local Government Finance Act 1992 (c. 14) (“the Act”), which has effect by virtue of section 14 of the Act.
The increases are such as are justified by the change in the value of money since the passing of the Act on 6th March 1992. No variations have been made to the penalties since the provisions came into force.
By virtue of paragraph 5(2) of Schedule 3 to the Act nothing in this Order shall apply in relation to any failure that began, or anything done before, the date on which this Order comes into force.