PART 5Council Tax Appeals
Initiating an appeal27
1
An appeal must be initiated by serving on the Clerk a notice in writing (“a notice of appeal”) (“hysbysiad am apêl”).
2
Where the appeal is made under section 16, the notice of appeal must contain the following information—
a
the grounds on which the appeal is made;
b
the date on which the notice under section 16(4) was served on the billing authority; and
c
the date, if any, on which the appellant was notified by the authority as mentioned in section 16(7)(a) or (b).
3
Where the appeal is an appeal against a completion notice, the notice of appeal must be accompanied by—
a
a copy of the completion notice; and
b
a statement of the grounds on which the appeal is made.
4
Where the appeal is against the imposition of a penalty, the notice of appeal must contain the following information—
a
the grounds on which the appeal is made; and
b
the date of service of written notice of the imposition of a penalty.
5
The Clerk must, within two weeks of service of the notice of appeal, notify the appellant that the Clerk has received it, and must serve a copy of it on the billing authority whose decision, action or notice is the subject of the appeal, and any other billing authority appearing to the Clerk to be concerned.