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Liability if never banded or billed for council tax

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  • Liability if never banded or billed for council tax

    Additional flat added to building a few years ago with planning permission but never finally signed off with building control. Occupied by tenants but flat never assessed and banded for council tax and no council tax bill ever received. When does liability for council tax arise and is there a limit to how far back it can be claimed by a council? Can someone give chapter and verse on specific clauses in local government legislation?
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