Appeal a council tax Liability Order

You can challenge a Liability Order by an appeal to the High Court. You can submit an appeal on the following matters:

  • Case stated on a point of law (you must submit 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
    • in excess of their powers
  • The magistrates can refuse to state the case if they believe the application is frivolous
  • 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