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

Grievances or monetary claims against a local authority do not entitle a taxpayer to withhold Council Tax or set off those claims against the tax demanded. The statutory liability to pay Council Tax must be treated separately from disputed claims against the authority. A court also cannot rehear or set aside a final decision of another Lord Justice in the same matter. Finality in litigation prevents repeated applications concerning an issue already determined.

The applicant challenged a liability order made by Sheffield Magistrates’ Court concerning unpaid Council Tax. He argued that his claims against Sheffield City Council justified withholding payment or setting off those claims against the tax.

Similar applications had previously been dismissed by Elias J and Sullivan J. Simon Brown LJ had refused a renewed application for permission to appeal Sullivan J’s decision. The central issues were whether the applicant could set off his claims against the Council Tax liability and whether the present court could reopen the earlier appellate decision.

1. Application dismissed. The applicant’s claims or grievances against the local authority did not relieve him of his obligation to pay Council Tax. Although set-off may generally be available where mutual debts exist, Parliament had excluded that approach in the context of Council Tax. The tax liability therefore had to be paid notwithstanding the applicant’s asserted claims against the Council.
2. The present court had no jurisdiction to set aside or rehear the decision already made by Simon Brown LJ on the appeal from Sullivan J. Litigation must reach finality; otherwise the same dispute could be brought before the courts repeatedly.
3. The judge noted, without applying them on this application, that procedures existed to restrict repeated applications concerning the same matter. These included the procedure described in Ebert v Venvil [2000] Ch R 484 and the power under section 42 of the Supreme Court Act 1981. A further application might lead to use of those procedures.
4. The application was refused. There was no order for costs.

• Administrative Court: Elias J dismissed an application for permission to seek judicial review concerning the asserted right to set off claims against Council Tax.
• Administrative Court: Sullivan J dismissed a subsequent application raising substantially the same complaint.
• Court of Appeal: Simon Brown LJ refused a renewed application for permission to appeal Sullivan J’s decision.
• Court of Appeal (Civil Division): The present application was dismissed and refused.