There are no specific links that can be found between SNN decisions and the liability for Council Tax/Non-Domestic Rates. 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 would need to be considered in each case. 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.