New benefits and taxation decisions

benefits and taxation

A weekly update on benefits and taxation decisions

Please note: our decisions are published six weeks after they are issued to councils, care providers and the person who has made the complaint. The cases below reflect the caselaw and guidance available at the time of issue and the individual circumstances of each case.


Summary: There is no evidence of fault in the Council’s invoicing for business rates in 2021-2022. Other complaints about business rates from 2011-2019 are late complaints, as the complainant was aware of them in 2016 and 2019. Complaints about liability orders are out of jurisdiction, as they were considered in courts.

Summary: Mr X complains the Council took enforcement action wrongly, and recovered funds for the debt from the wrong company. The Ombudsman finds no fault with the Council for the process of enforcement action. The Ombudsman has not investigated the part of the complaint about recovered funds, as the Council has already provided a remedy.

Summary: We will not investigate this complaint about the Council pursuing Mr X for council tax for his mother’s home. The Council has now provided him a refund and we are satisfied with this.

Summary: We will not investigate this complaint about a delay by the Council in setting up the complainant’s council tax. This is because the Council has offered a fair and proportionate remedy and there is not enough remaining injustice to require an investigation.

Summary: We will not investigate this complaint about a Council tax bill as the matter has been remedied.

Summary: We will not investigate this complaint about the Council’s decision to create an ‘overpayment’ of Housing Benefit. This is because it was reasonable to expect the complainant to appeal to the specialist Housing Benefit tribunal.

Summary: We will not investigate this complaint about the Council’s decision not to award a Discretionary Housing Payment. This is because there is insufficient evidence of fault by the Council.

Summary: We will not investigate Mr X’s complaint about the Council’s decision not to increase the amount of his COVID-19 business grant following retrospective changes to the rating list in 2020. This is because government guidance stated local authorities should ignore such changes for the purposes of determining eligibility for grants and the Council’s decision followed this guidance. The complaint is late and there is no evidence of fault by the Council.

Summary: We will not investigate this complaint about an overpayment of housing benefit as he has a right of appeal to a tribunal.

Summary: We will not investigate this complaint about an attachment of earnings order because the complaint is out of time.

Summary: We will not investigate this complaint about the Council holding Mr X liable for council tax. Mr X used his right of appeal to the Valuation Office Agency, and there is no evidence of fault in the Council following the Valuation Office Agency’s decision.

Summary: Mr X complained the Council delayed issuing a council tax refund which led to the Council sending him unnecessary reminders and threats of enforcement action. The Council was at fault. It accepted that it did not process the refund request in a timely manner. The Council agreed to make a symbolic payment of £150 to recognise the distress, unnecessary financial loss and time and trouble this caused Mr X.

Summary: We will not investigate this complaint about Miss X’s liability for council tax. It is reasonable for her to use her right of appeal via the Council and then the Valuation Tribunal.

Summary: We will not investigate this late complaint about Mr X’s council tax liability. The issues he complains about date back several years to 2004 and there is not a good reason for the delay in him bringing his complaint to the Ombudsman. In any event, the Council via its appeal process, and then the Valuation Tribunal, are best placed to consider challenges to council tax liability.

Summary: We will not investigate this complaint about Mrs X’s liability to pay council tax. It is reasonable for her to use her right to appeal via the Council and then the Valuation Tribunal.

Summary: We will not investigate this complaint about council tax increases. This is because this is a complaint about a general policy affecting all or most local residents.

Summary: We will not investigate this complaint about whether Mr X was liable for council tax. He had appeal rights to the Valuation Tribunal.

Summary: Miss X complained the Council failed to properly consider her application for a Discretionary Housing Payment. Miss X also complained the Council failed to respond to her request for a review of her application. We did not find fault with the Council’s decision not to award Miss X a Discretionary Housing Payment. We found fault with the Council for delays in completing the review of Miss X’s Discretionary Housing Payment but this did not cause Miss X a significant personal injustice.

Summary: We will not exercise discretion to investigate this complaint about the Council’s recovery of housing benefit overpayments from Mrs X. This complaint was received outside the normal 12-month period for investigating complaints. There is no evidence to suggest that Mrs X could not have complained to us sooner.

Summary: We cannot investigate this complaint about council tax liability. This is because the complainant has already appealed to the specialist tribunal so we have no remit.

Summary: We will not investigate this complaint about the Council’s handling of the complainant’s council tax account. This is because it is reasonable to expect the complainant to appeal to the Valuation Tribunal.

Summary: We will not investigate this complaint about council tax arrears because the complainant could have appealed to the Valuation Tribunal. In addition, there is insufficient evidence of fault by the Council.

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