Fraud and corruption

Civil Fine for Single Persons Discount (SPD)

Introduction

Reigate & Banstead Borough Council Revenues Department assumes a household has two adult occupants as detailed in the Council Tax (Administration and Enforcement) Regulations 1992 - GOV.UK.

When registering for Council Tax at a property the 'Resident' is issued with a Council Tax bill.  The bill will clearly state if a Single Persons Discount (SPD) has been applied.  To claim a discount please complete the Single Person Discount Form.

Once SPD has been applied for the onus is on the occupant to advise of any changes that may affect their entitlement to SPD. Regulation 16 of the Council Tax (administration and enforcement) Regulations 1992 - GOV.UK requires a liable person to advise a Local Authority if a discount is incorrect. Notice should be provided within 21 days of becoming aware of this belief.

Where a resident fails to supply a change of circumstances within 21 days Reigate & Banstead Borough Council will issue a penalty of £70 in accordance with regulations as follows:

Council Tax (Administration and Enforcement)

• Council Tax (Administration and Enforcement) Regulations 1992, Section16 - GOV.UK

(1) Subject to paragraph (2), where a person-

(a) Has been informed in accordance with any provision of demand notice regulations of an assumption as to discount made in his case; and

(b) At any time before the end of the financial year following the financial year in respect of which the assumption is made has reason to believe that the chargeable amount is not in fact subject to any discount, or is subject to a discount of a smaller amount,

(c) He shall, within the period of 21 days beginning on the day on which he first has reason so to believe, notify the authority in writing of his belief.

(2) Where persons are jointly and severally liable to pay council tax in respect of the dwelling and period concerned, the duty under paragraph (1) to supply information is a duty of each of them, but is discharged if one of them supplies the information on behalf of both or all of them.

(3) For the purposes of paragraphs (1) and (2), the fact that any person concerned has wholly or partly discharged his liability to pay the amount shall be ignored.

Local Government Finance Act

• Local Government Finance Act 1992 - Schedule 3 - GOV.UK

Failure to supply information to or notify billing authority

(1) Where a person is requested by a billing authority to supply information under any provision included in regulations under paragraph 2, 3, 9 or 10(2) of Schedule 2 to this Act, the authority may impose a penalty of £50 on him if-

(a) he fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision he knowingly supplies information which is inaccurate in a material particular.

(2) In any case where-

(a) a person is required by any provision included in regulations under paragraph 4, 5, 9 or 10(2) of Schedule 2 to this Act to notify a billing authority; and

(b) fails without reasonable excuse to notify the authority in accordance with the provision; the authority may impose a penalty of £70 on him.

(3) Where a penalty has been imposed on a person under sub-paragraph (1) above and he is requested by the authority again to supply the same information under the same provision, the authority may impose a further penalty of £280 on him if-

(a) fails to supply the information in accordance with the provision; or

(b) in purported compliance with the provision knowingly supplies information which is inaccurate in a material particular.

(4) Sub-paragraph (3) above applies each time the authority repeats a request.

(5) A penalty under this paragraph shall be paid to the authority imposing it.

(6) An authority may quash a penalty imposed by it under this paragraph.

When a Penalty may be Quashed under Section 6

Exclusion from a penalty may be considered in cases where:

The customer or their partner -

 a) has a significant degree of physical or mental infirmity, such as a terminal illness, severe clinical depression, hearing and or sight and or speech problems, learning difficulties or frailty due to old age.

b) was driven to commit the offence by a difficult domestic situation (for example domestic violence or fire)

Other situations will be considered where submitted by the customer.

Appeals Against a Penalty

An appeal can be made against the Council's decision to impose a penalty by appealing to the Valuation Tribunal Service (VTS) directly within 2 months of the penalty being imposed.