dcsimg

Appeal a council tax Liability Order

A Liability Order can only be challenged by an appeal to the High Court. You can submit an appeal on the following matters:

  • Case stated on a point of law (must be done within 21 days via the Magistrates Court)
  • Judicial review (within 3 months)

To submit an appeal for either of the above, you should seek independent legal advice.

To submit an appeal due to a case stated on a point of law, you must submit your application within 21 days of the Liability Order hearing.

The following points can also be considered:

  • the aggrieved person can question the magistrates decision on the grounds that it is wrong in law or is in excess of their powers
  • if the magistrates believe the application is frivolous, they can refuse to state the case
  • if the magistrates refuse to state a case, the High Court can make an order requiring the magistrates to state the case
  • the High Court would then hear the case and make a decision based on the fact