Salmon, R (on the application of) v Feltham Magistrates Court & Anor [2008] EWHC 3507 (Admin) (28 November 2008)

Salmon, R (on the application of) v Feltham Magistrates Court & Anor [2008] EWHC 3507 (Admin) (28 November 2008)

The regulations are not ultra vires as the Act expressly authorises regulations for prospective collection of council tax; no valid tender of payment was made by the tenant to preclude enforcement; the HMO status and liability could only be challenged before a valuation tribunal, not in enforcement proceedings; and there was no breach of Article 6 ECHR as the claimant had the opportunity to present his case and evidence.

Citation
[2008] EWHC 3507 (Admin)
Parties
Claimant: John Stuart Salmon; First Defendant: Feltham Magistrates' Court; Second Defendant: London Borough of Hounslow
Jurisdiction
England and Wales
Judgment Date
28 November 2008
Procedural Posture
Judicial Review / Final Judgment After Full Hearing
Outcome
Claim dismissed
Legal Topics
Council Tax Liability, Judicial Review Procedure, Ultra Vires Regulations, Human Rights (article 6 Echr), Houses in Multiple Occupation (hmo), Costs Orders
Administrative Law Local Government Law Tax Law Council Tax Liability Judicial Review Procedure Ultra Vires Regulations Human Rights (article 6 Echr) Houses in Multiple Occupation (hmo) +1 more

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Parties

John Stuart Salmon

Claimant

Feltham Magistrates' Court

First Defendant

London Borough of Hounslow

Second Defendant

Procedural Posture

Judicial Review / Final Judgment After Full Hearing

Legal Issues

  1. 1 Whether the Council Tax (Administration and Enforcement) Regulations 1992 are ultra vires the Local Government Finance Act 1992
  2. 2 Whether an offer to pay council tax by a third party precludes enforcement against the owner
  3. 3 Whether the property was correctly designated as a house in multiple occupation (HMO) for council tax purposes

Ratio Decidendi

The regulations are not ultra vires as the Act expressly authorises regulations for prospective collection of council tax; no valid tender of payment was made by the tenant to preclude enforcement; the HMO status and liability could only be challenged before a valuation tribunal, not in enforcement proceedings; and there was no breach of Article 6 ECHR as the claimant had the opportunity to present his case and evidence.

Court Disposition

Claim dismissed

Orders

  • Claimant to pay the defendant's costs of the application, to be assessed if not agreed