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 Mrs X’s council tax. The law prevents us investigating court action the Council took. Some points of complaint are late without good enough reason to accept them now. The Council has not had a reasonable opportunity to deal with a complaint about other matters.

Summary: We will not investigate this complaint about Business rates recovery because the matter is out of time.

Summary: We will not investigate this complaint about the Council taking court action over council tax arrears due to a change in benefits. We cannot investigate matters which have been subject to court proceedings. Mr X could appeal to the Valuation Tribunal about its decision on council tax reduction before it commences any new proceedings.

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

Summary: We will not investigate this complaint about the Council’s decision to charge the council tax empty homes premium. This is because there is insufficient evidence of fault by the Council.

Summary: We will not investigate this complaint about council tax arrears and bailiff fees. This is because there is insufficient evidence of fault by the Council.

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

Summary: We cannot investigate this complaint about council tax for a previous property because the complainant has appealed to the Valuation Tribunal.

Summary: We will not investigate this complaint about council tax arrears and council tax reduction. This is because there is insufficient evidence of fault by the Council and because there were appeal rights the complainant could have used.

Summary: We will not investigate Ms X’s complaint about recovery of housing benefit overpayment. A complaint about the original decision in 2022 is late. The Council has recently offered to review the decision if Ms X provides additional information. It is reasonable for her to accept this offer.

Summary: We will not investigate this complaint about Council tax because an appeal to a Valuation Tribunal has been used.

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

Summary: We will not investigate this complaint about the Council issuing non-domestic rates demands to a business address. There is insufficient evidence of fault which would warrant an investigation.

Summary: We will not exercise discretion to investigate this complaint about the Council taking court action to recover unpaid council tax from 2022. This complaint was received outside the normal 12-month period for investigating complaints. There is no evidence to suggest that Mr X could not have complained to us sooner. We cannot investigate matters which have been subject to court proceedings.

Summary: We will not investigate Mr X’s complaint about enforcement agents engaging in intimidating behaviour as they took videos and photographs of his property and vehicle, and remained parked outside his home for some time. He also complains the agent discussed their visit with a neighbour. This is because the alleged fault has not caused any significant injustice. In addition, there is another body better placed to consider Mr X’s complaint about a breach of privacy.

Summary: We will not investigate this complaint about council tax because decide any injustice is not significant enough to justify our involvement.

Summary: We will not investigate this complaint. Mr X could reasonably appeal, or have appealed, to the Valuation Tribunal about council tax decisions. Part of the complaint is late without good enough reason to investigate it now. It is not proportionate to investigate the alleged discrimination on its own.

Summary: We will not investigate this complaint about the Council pursuing council tax arrears. There is not enough evidence of fault to justify our involvement.

Summary: We will not investigate this complaint about the Council’s decisions to apply a council tax premium on the complainant’s empty properties. This is because there is no evidence of fault in the Council’s implementation of its council tax premium policy.

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