Under Schedule 3 of the Local Government Act 1992, the billing authority can impose a civil penalty of £70 if you:

• fail to provide requested information
• fail to notify us of a change which would result in the cancellation of a discount
• knowingly make an incorrect statement in order to obtain a discount  

If you have received a penalty notice and do not agree with this decision, you might be able to appeal the decision if you:

• do not have the information we have asked for and are unable to provide it
• have a valid reason for withholding the information 
• dispute that we have contacted you for the information

If you want to make an appeal against the penalty you will need to complete the ‘Compliance Appeal’ at the Council Tax – Online Forms 

Your appeal must normally be made within 2 months of the penalty being imposed. We may be able to consider late appeals if you can demonstrate that circumstances beyond your control meant that you could not appeal sooner.

Further information can be found on the Valuation Tribunal Service website Penalty notice appeal - Valuation Tribunal Service. It is also possible to make your appeal directly to the Valuation Tribunal Service.