Sharon Kofa, R (on the application of) v Oldham Metropolitan Bolton Council
[2024] EWHC 685 (Admin)
Owen Oyston v Blackpool Council
21 May 2024
[2024] EWHC 1224 (Admin)
High Court
Someone challenged their council tax bill in magistrates' court. The court ruled it had no power to decide that; the right place to challenge is a special council tax tribunal. The appeal was therefore dismissed.
Key Facts
- •Appeal against a liability order for unpaid council tax (£3,038.31).
- •Appellant disputed liability on several grounds before the District Judge, all unsuccessful.
- •Seven questions were formulated for the High Court's determination.
- •The central issue was whether the magistrates' court had jurisdiction to hear the appellant's challenges to council tax liability.
- •The appellant's challenges related to whether the property was a 'chargeable dwelling' and his liability to pay council tax, issues that fall under the jurisdiction of a Valuation Tribunal according to sections 16 of the Local Government Finance Act 1992 and Regulation 57(1) of the Council Tax (Administration and Enforcement) Regulations 1992.
Legal Principles
Section 16 of the Local Government Finance Act 1992 allows appeals to a Valuation Tribunal regarding decisions on chargeability of a dwelling or liability to pay council tax.
Local Government Finance Act 1992, Section 16
Regulation 57(1) of the Council Tax (Administration and Enforcement) Regulations 1992 prevents matters appealable to a Valuation Tribunal under Section 16 from being raised in magistrates' court enforcement proceedings.
Council Tax (Administration and Enforcement) Regulations 1992, Regulation 57(1)
Magistrates' courts lack jurisdiction to determine the substantive merits of council tax liability; their role is limited to enforcing payment once liability is established.
Salmon v Feltham Magistrates’ Court [2008] EWHC (Admin) 3507, Shah v Croydon [2013] EWHC 3657 (Admin), Wiltshire Council v Piggin [2014] EWHC 4386 (Admin), Okon v London Borough of Lewisham [2016] EWHC 864 (Ch), Lone v Hounslow London Borough Council [2020] 1 W.L.R. 952
High Court judges should generally follow decisions of courts of coordinate jurisdiction unless compelling reasons exist.
Willers v Joyce [2016] UKSC 44
Outcomes
Appeal dismissed.
The District Judge lacked jurisdiction to address the appellant's arguments concerning council tax liability; these matters should have been raised before a Valuation Tribunal.