In this important case relating to the Council Tax, the Court of Appeal has given guidance in a number of conjoined appeals as to the circumstances in which a council tax payer may make a proposal to reduce his council tax assessment on the basis of increases in the volume of traffic, noise and pollution on roads in the area of his home. The court allowed an appeal by the Appellant listing officer against the decision of Collins J ( EWHC 3190 (Admin)), who had held that it was open to the tax payer to make a proposal to reduce his council tax assessment on the basis of such changes. The Court of Appeal held, principally by comparing the council tax legislation with that which relates to non-domestic rating, that such a council tax proposal may only be made when it arises from direct changes to the physical fabric of the locality, although the court recognised that the precise dividing line would remain difficult to draw in some cases.
Tim Mould QC and Dan Kolinsky appeared on behalf of the Appellant Listing Officer.
Tim Buley appeared as Advocate to the Court, appointed by the Attorney-General.