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 council tax liability. Mr X has a right of appeal to the Valuation Tribunal and it is reasonable for him to use it.

Summary: We cannot investigate this complaint about the Council recovering overpayments it made in housing benefit to the complainant. This is because the Council’s decision to recover the overpayments carries a right of appeal to a tribunal. We have no legal jurisdiction to investigate in these circumstances.

Summary: We will not investigate this complaint about an overpayment of housing benefit because there was a right of appeal to tribunal.

Summary: We cannot investigate this complaint about the Council’s decision to suspend Mr X’s housing benefit. That is because he has already used his right to appeal to the Social Entitlement Chamber.

Summary: We will not investigate this complaint about Council tax support and enforcement because the matter was appealed to a Valuation Tribunal and there is no evidence of fault by the Council and is also out of time.

Summary: We will not investigate this complaint about council tax billing. There is insufficient outstanding injustice to warrant an investigation and further investigation would not lead to a different outcome.

Summary: We will not investigate this complaint about Housing Benefit or Council Tax Support. It is reasonable for Mr X to use his right to appeal.

Summary: We will not investigate this complaint about Council tax support as the matter is out of time and was appealed to a Valuation Tribunal.

Summary: We will not investigate this complaint about two housing benefit claims because the complainant is using his appeal rights.

Summary: We will not investigate this complaint about the Council’s decision to end the complainant’s Council Tax Reduction. This is because the complainant can appeal to the Valuation Tribunal.

Summary: We will not investigate this complaint about the Council’s decision to apply a council tax premium to second property owned by the complainant. This is because the Council’s decision is on account of it regarding the second property as unoccupied which carries a right of appeal to a statutory tribunal. We also cannot investigate the Council billing the complainant for unpaid council tax and taking further action as the matter is subject to liability proceedings in court.

Summary: We will not investigate this complaint about the Council’s pursuit of Mr X for unpaid Council tax and an alleged GDPR breach. This is because Mr X had right of appeal to the Valuation Tribunal and this part of the complaint is out of jurisdiction. In addition, the complaint regarding the GDPR breach is a matter for the Information Commissioner’s Office.

Summary: We will not investigate this complaint about the Council’s calculation of business rates. We cannot investigate matters that have been considered in court.

Summary: We will not investigate this complaint about Miss X’s council tax exemption. The Council has agreed to reissue its substantive decisions to Miss X, so that she can make use of her statutory right to appeal its decisions to the Valuation Tribunal. It has also agreed to place a hold on enforcement action while she does so.

Summary: We will not investigate this complaint about Mrs X’s liability for council tax. The Valuation Tribunal has already considered the matter, and we have no power to reconsider it or overturn its decision.

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