Penwortham pensioner in six-year saga over Council Tax is ordered to attend court - he's what he says

A Penwortham man who claims to have overpaid his council tax to the tune of £15,000 over 30 years, has been ordered to attend court next week.

Retired accountant Michael Fielding, 83, has received a summons to appear at Blackburn Magistrates Court on Wednesday, July 15 over a council tax bill for this current financial year of £3,011.90 with additional court costs of £58.50.

Mr Fielding has not paid his council tax so far this year as he is dispute over his home’s banding and the amount payable. His detached house in Appletree Close was rebanded into Band E in 1993 when other very similar homes on the same estate are still classified as band D. He also says that information used to categorise his house is incorrect, including the number of bedrooms.

Mr Fielding said he discovered the issue by accident six years ago, and has been fighting the Valuation Office Agency (VOA) ever since - with no joy. They have rejected his appeal three times on grounds that the banding is correct, and he’s had a Valuations Tribunal dismissed.To add to the retired accountant’s claimed injury, he’s even been labelled as a nuisance customer, and told his letters will not be responded to.

Mr Fielding has submitted a complaint about the situation - with evidence he says supports his position - to South Ribble Borough Council (SRBC), which collects council tax on behalf of the VOA. He has also asked for a meeting with the chief executive and head of the council’s legal department.

Court

Mr Fielding says he will attend court on Wednesday, but intends to ask for an adhournment while he awaits the outcome of SRBC’s investigation into his case.

He said: “I am not seeking to avoid my Council Tax obligations. My concern is that the amount demanded is disputed because I believe the Council Tax records relating to my property are inaccurate. I have provided the Council with detailed documentary evidence in support of that position in letters dated 9 March 2026 and 22 June 2026.

“The Council has acknowledged my complaint and has informed me in writing that it will provide a substantive response by 20 July 2026. However, this hearing has been listed for 15 July 2026, five days before the Council says it will complete its investigation”.

He said he feels it is unfair for enforcement proceedings to continue before the council has considered the evidence that he has provided and before it has responded to my complaint.

SRBC

Councillor Matthew Tomlinson, Leader of the Council and Cabinet Member (Strategy and Reform) said: "South Ribble Borough Council has a legal duty to collect Council Tax and follows the recovery process set out in law when payments are not made.

“Residents who fall behind with their Council Tax payments are issued with reminder notices and given opportunities to bring their accounts up to date or contact the Council to discuss their circumstances and available support. If payment is not made and no suitable arrangement is in place, recovery action may progress through the courts.

“We understand Mr Fielding's concerns relate to the Council Tax banding of his property. Council Tax Bands are not determined by South Ribble Borough Council but are set by the Valuation Office which is independent of the Council. As the billing authority, the Council is required to bill and collect Council Tax based on the information held by the Valuation Office Agency.

“We have received correspondence from Mr Fielding and will respond through our normal procedures. As this relates to an individual resident, we are unable to comment further on the specifics of his case."

When asked about Mr Fielding’s banding complaint earlier this year a HMRC spokesperson said: “We have engaged with Mr Fielding extensively over a number of years and, based on thorough consideration of the evidence, we’ve concluded the Band E classification is correct. Comparable properties in the area with three bedrooms are valued well within Band E, so the bedroom count does not affect the banding outcome.”

They said the VOA has engaged with Mr Fielding through multiple channels since at least 2018, including correspondence involving several MPs, two referrals to the Adjudicator's Office, numerous FOI requests, and Valuation Tribunal proceedings. The Tribunal struck out Mr Fielding's case on procedural grounds, as he did not have standing to bring it. The case has also been reviewed by the VOA Complaints Investigation Team and formally closed.