There are no specific links that can be found between SNN decisions and the liability for Council Tax/Non-Domestic Rates. In both cases liability arises due to occupation or ownership of a “hereditament”. Whilst the property would clearly need to be identifiable that does not necessarily imply a street naming and numbering decision. It is, however, considered that an issue could arise if there is no street naming and numbering decision and as a result the property (or a newly subdivided property) is not appearing on the relevant valuation lists to enable calculation. However, levies can only be made if the property is on a rating list. This may not necessarily be the case if a SNN decision has not been made and as a result the property (or a newly subdivided property) is not appearing on the relevant valuation lists to enable calculation. If the property (by some description) is on the valuation list, even without a street naming and numbering decision, then prima facie Council Tax and Non-Domestic Rates can be levied. It is strongly advised that any local authority levying against a property without a valid SNN decision should seek further legal advice to ensure that the levy can be lawfully imposed and collected.