The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013

Penalties for incorrect statements etc

12.—(1) A billing authority may impose a penalty of £70 on a person (P) where—

(a) P negligently makes an incorrect statement or representation, or negligently gives incorrect information or evidence—

(i) in or in connection with an application; or

(ii) in connection with the award of a reduction under a council tax reduction scheme;

(b) P fails to take reasonable steps to correct the error;

(c) the error results in an award of a reduction under a council tax reduction scheme which is greater than the amount to which P was entitled (an “excess reduction”); and

(d) P has not been charged with an offence or cautioned, or been given a notice under regulation 11, in respect of the excess reduction.

(2) A penalty may not be imposed under this regulation in relation to any act or omission which occurs before the day on which these Regulations come into force.

(3) A penalty under this regulation shall be paid to the authority imposing it.

(4) An authority may quash a penalty imposed by it under this regulation.