Six Bells, Old Perry Street, DA11 8BT
Decided 14 December 2022 VT00009672
Figures are as stated in the decision; a dash means the document does not state that figure.
What was argued and what the tribunal found
The appellant failed to provide information requested by the VOA within the required 56-day period for the 2023 rating list, despite receiving a notice and reminder notices. The appellant claimed he did not receive the reminders and that the form went astray while with his accountant. The tribunal found that the information was in the appellant's possession or control and that he had not demonstrated a reasonable excuse for non-compliance, upholding the £100 penalty.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Validity of the proposal · decisive
- Evidence
- None from the ratepayer
- Hearing
- 22 November 2022
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