Council tax, non-domestic rating & finance issues

The local government finance system is not only controversial politically but also involves significant legal complexity. While there is little scope for legal dispute and challenge to the overall system and the essentially political decision as to the balance between central government grant and locally raised revenue, there are many more detailed issues which cause disputes and issues of interpretation.

We act for all those involved in the detailed processes of local government finance, including:

• companies or individuals wishing to challenge their liability for non-domestic rates or council tax
• local authorities as to the extent of their powers to impose, reduce or grant discounts or exemptions to these taxes
• authorities and recipients in relation to powers to give grants, guarantees and other forms of financial support
• authorities and other parties as to the controls under the financial audit regime
• advising in relation to local authorities’ powers to raise further revenue through charges and trading (as dealt with elsewhere in more detail on this site).

While much of this work is advisory and resolving disputes without recourse to adjudication, we undertake representation on these matters before tribunals, at audit hearings, and on applications for judicial review.

Yet again there are currently calls to reform the present system of local government finance. Detailed legal issues will arise in any system of raising and spending money. The team will be able to continue to assist not only in relation to the present system but also in relation to any new issues thrown up as the system is reformed.

To view a list of our members who specialise in this area, please click on the drop down menu to the left.