ABSTRACT
The framework for collection of council tax is set out in the CT Enforcement Regulations 1992. The first step in collection is the service of a demand notice. It is an absolute requirement in respect of every council taxpayer in every financial year. A notice may relate to more than one year, but each notice may relate to only one dwelling. Demand notices are to be served 'on or as soon as practicable after' the day the billing authority first sets a relevant amount of council tax. A council taxpayer must show that he has suffered some procedural or substantive prejudice as a result of the late service of the notices. If he can show this, then it will constitute a valid defence to recovery of the money whether in the Magistrates' Court or elsewhere. The provisions on service of council tax demand notices are practically identical to those in respect of non-domestic rating demand notices.
