Kasperowicz v Plymouth City Council

A statutory appeal from the Valuation Tribunal for England lies only on a question of law arising from the tribunal’s decision. Disagreement about the evidence, chronology or factual history does not create such a question.

Where the decision under appeal has been replaced by a later decision awarding support, the appeal may become academic. Any challenge to the calculation of the later award must be pursued through the statutory route applicable to that decision.

The claimant appealed against the Valuation Tribunal for England’s dismissal of his appeal concerning the withdrawal of his council tax reduction from 12 May 2018. The tribunal had concluded that he was in receipt of universal credit and had failed to provide information needed to calculate his entitlement.

Before the High Court, the claimant disputed the factual history and the evidence relied upon by the tribunal. During the appeal, the council made a later award of council tax support, replacing the decision under appeal. The central issues were whether the appeal remained justiciable and, alternatively, whether the tribunal had made an error of law.

1. The appeal was dismissed. The court accepted the council’s written submissions and determined the appeal without an oral hearing.

2. Under clause 43(1) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009, an appeal to the High Court lies only on a question of law arising from a decision of the Valuation Tribunal for England. The High Court was not a fact-finding tribunal. Disputes about the parties’ factual history, chronology or documentary evidence were therefore outside the scope of the appeal unless they disclosed an error of law.

3. The later council decision of 26 January 2021 awarded council tax support and replaced the decision under appeal. The appeal had consequently become academic and lacked merit. Any challenge to the amount of that later award had to be pursued before the Valuation Tribunal for England, or by seeking a review if available.

4. In any event, the substantive issues before the tribunal were factual and discretionary. The tribunal was entitled to determine whether the claimant was receiving universal credit for the relevant period and, if so, whether to use the Secretary of State’s income assessment when calculating support. The evidence entitled it to reach its conclusions, and no identifiable question of law or error of law arose.

5. The appeal was dismissed with no order as to costs.

• Valuation Tribunal for England: On 19 October 2020, dismissed the claimant’s appeal against the withdrawal of council tax support and concluded that he had failed to provide income information.
• High Court (Administrative Court): Dismissed the statutory appeal. The later award of council tax support made the appeal academic; alternatively, no error of law was established.