Turton, R (on the application of) v Sheffield Magistrates Court

A taxpayer’s grievances against a local authority do not suspend or extinguish the statutory obligation to pay council tax. In proceedings concerning a liability order, the magistrates’ question is whether the council tax liability is established; they cannot properly determine unrelated complaints about the authority’s conduct. Such grievances must be pursued through appropriate complaint or review procedures. They do not provide an arguable basis for judicial review, whether under domestic law or the European Convention on Human Rights.

Mr Turton sought permission to appeal from the refusal by Sullivan J on 24 October 2000 of permission to apply for judicial review. The proposed claim challenged the Sheffield Magistrates’ Court’s decision of 23 June 2000 to make a liability order for unpaid council tax of £623.90, together with costs.

Mr Turton relied on alleged mistreatment by the council and other bodies, including grievances concerning employment, benefits and alleged interference with his affairs. The central issue was whether those grievances could justify refusing or challenging liability for council tax.

1. Application dismissed. The renewed application for permission to appeal was refused.
2. Whatever grievances a taxpayer may have against a local authority, they do not entitle the taxpayer to stop paying annual council tax. The liability to pay council tax is legally distinct from complaints about the council’s conduct.
3. When deciding whether to make a council-tax liability order, magistrates must adjudicate upon the taxpayer’s liability for council tax. They cannot properly take account of unrelated or outstanding grievances against the local authority.
4. Mr Turton had no viable, arguable or potentially successful challenge under domestic law or the European Convention on Human Rights. Any complaints about the council had to be pursued through appropriate avenues, such as the Local Government Ombudsman or the council’s reviewing officer.

Lord Justice Simon Brown accordingly ordered: Application dismissed.

• Queen’s Bench Division, Administrative Court: Sullivan J refused permission to apply for judicial review on 24 October 2000.
• Court of Appeal (Civil Division): Lord Justice Simon Brown refused the renewed application for permission to appeal and dismissed the application.