LGO (Local Government & Social Care Ombudsman) Other

South Oxfordshire District Council

21-018-016 · Benefits And Tax › Council Tax · Decision date: 27 March 2022

Full Decision

The Ombudsman's final decision

Summary: We will not investigate this complaint about the Council’s failure to change Mrs X’s council tax banding and the subsequent liability that arose from it. It would be reasonable for Mrs X to appeal against the bill at the Valuation Tribunal.

The complaint

Mrs X says the Council failed to change their property’s council tax banding in 2018 despite notifying the Council the property conversion was complete.

Mrs X says the council tax banding was not changed until 2021. As a result, they have now been landed with a Council tax bill for £7798.68

The Ombudsman’s role and powers

The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.

The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

How I considered this complaint

I considered information provided by Mrs X and the Council.

I considered the Ombudsman’s Assessment Code.

My assessment

Mrs X has the right to appeal against the council tax bill at the Valuation Tribunal.

The Valuation Tribunal is a free and easy to use service which deals with Council tax disputes.

Therefore, it would be reasonable for Mrs X to appeal to the Valuation Tribunal.

Final decision

We will not investigate Mrs X’s complaint because it would be reasonable for her to appeal to the Valuation Tribunal.

Investigator's decision on behalf of the Ombudsman