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 about business rates as the dispute on the account is now resolved.

Summary: We will not investigate this complaint about the Council’s refusal to write off a Council tax debt as the matter could be appealed to a Valuation Tribunal.

Summary: We will not investigate this complaint about Council tax reduction as there is a right of appeal to a Valuation Tribunal.

Summary: Ms X complained about how the Council dealt with her council tax bills and the enforcement action it took to recover the amounts owed. Ms X also complained about the conduct of the enforcement agent who visited her property. There was no fault with how the Council dealt with and recovered Ms X’s council tax bills. However, there was fault by the Council for its failure to follow its retention policy for enforcement agents’ body worn videos, but it caused no injustice to Ms X.

Summary: We will not investigate this complaint about a Discretionary Hardship Payment because there is no evidence of fault by the Council.

Summary: We will not investigate this complaint about Council tax liability because it can be appealed to a Valuation Tribunal.

Summary: We will not investigate this complaint about how the Council has dealt with the recovery of council tax. This is because there is insufficient evidence of fault by the Council.

Summary: We will not investigate this complaint about the Council’s handling of Ms X’s application to the Household Support Fund as there is insufficient evidence of fault by the Council.

Summary: We will not investigate this complaint about the Council’s pursuit of council tax debt. This is because the matter has either been considered during court proceedings, are made late or carried a right of appeal to a tribunal. Further investigation into how the Council has dealt with the complaints reasonable adjustments would not lead to a different outcome.

Summary: We will not investigate this complaint about court costs for council tax arrears. This is because there is insufficient evidence of fault by the Council and because we cannot investigate any matter that forms part of court proceedings.

Summary: We will not investigate this complaint about business rates because the complainant has not suffered significant injustice.

Summary: We will not investigate this complaint about the Council’s decision to set up an Attachment of Earnings Order to recover a council tax debt. This is because there is not enough evidence of fault to warrant an investigation.

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

Summary: We will not investigate this complaint about Council tax banding as there is a right of appeal to the Valuation Office Agency (VOA).

Summary: We will not investigate this complaint about Council tax enforcement because there is no evidence of fault by the Council.

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