Council tax and Business rates are assessed using bandings based upon the value of property. However, the amount payable can be reduced by a person applying for discounts such as Single Person Discount where there is only one person over the age of 18 in the property. Fraud occurs where a discount is claimed to which a person is not entitled to receive or circumstances change that affect the entitlement to a discount and the person fails to notify the Council of the change. New legislation requires a person to notify the Council of a change in circumstances in writing within 21 days of the change happening.
Indicators to Council Tax and Business rate fraud
Please note the following are just indicators and not a guarantee that a fraud is being committed, this list is not inclusive
Owner/tenant of an address not putting/allowing other people on the Register of Electors
Claiming to be a student when working full time
A director who's business keeps folding but keeps the same trading name and transfers stock below market value in order to avoid creditors
Another person moving into a property previously occupied by only one person