Former 105, Albert Road, BB8 0BS
Unknown Decided 16 May 2025 VT00027827
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 challenged a £100 penalty imposed for failure to provide information to the Valuation Officer within the specified 56-day timescale. The appellant did not dispute that he returned the form late but argued that as it was a 'first offence', leniency should be shown. The tribunal found that the appellant had the information in his possession or control (he provided it within a week of the penalty notice) and that being a first offence was not a reasonable excuse for non-compliance. The appeal was dismissed.
Summary generated from the decision text and checked against it. The appellant was an individual ratepayer, unrepresented.
Grounds argued
- Validity of the proposal
- Evidence
- None from the ratepayer
- Hearing
- 29 April 2025
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