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: We will not investigate this complaint from a landlord that the Council is wrongly holding him liable for council tax and business rates for a property instead of his tenants. This is because the landlord has, or had, a right of appeal to the Valuation Tribunal about his liability for council tax. Also, liability for business rates is for the magistrate’s court to decide.

Summary: We will not investigate this complaint about the Council’s recovery of unpaid business rates from 2016. The Council obtained liability orders against Mr X in the magistrates court and we have no jurisdiction not investigate matters which have been subject to court proceedings.

Summary: We will not investigate this complaint about Mr X’s liability for council tax when he bought his new property. This is because we are unlikely to achieve anything.

Summary: We will not investigate this complaint about the Council holding Ms X liable for a council tax bill from 2019. It is reasonable for her to use her right of appeal to the Valuation Tribunal.

Summary: There was no fault in the how the Council decided Mr X’s council tax and business rates liabilities. It billed him in line with the information it had from the Valuation Office Agency. Nor was there any fault in how it decided Mr X was not eligible for small business rate relief. The Council properly considered information it had available to it. There was fault in delaying a payment and not accounting for another payment Mr X was due. There was also fault in the delay in reviewing Mr X’s small business rates relief and these faults caused Mr X an injustice. The Council have already apologised and has agreed to carry out my recommendations to fully recognise Mr X’s injustice.

Summary: We will not investigate this complaint about the Council’s response to Mr X’s housing benefit appeal. This is because it relates to events that took place over 12 months ago and it would have been reasonable for Mr X to refer this matter to us at the time.

Summary: We will not investigate this complaint from a housing benefit claimant that the Council is wrongly asking him to repay an overpayment of benefit. This is because the claimant has a right of appeal to a statutory tribunal about this matter.

Summary: We will not investigate this complaint about the Council not awarding a council tax exemption to Ms B’s property. This is because it is reasonable for Ms B to put in an appeal to the Valuation Tribunal.

Summary: We will not investigate this complaint about Discretionary Housing Payment as there is not enough evidence of fault to justify investigating.

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