The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council overcharging Mr X for council tax. This is because it is reasonable to expect Mr X to use his right of appeal to the Valuations Tribunal.
The complaint
Mr X complains the Council overcharged him for council tax. He said this was because the Council has charged him council tax for the period when his council tax account was closed. He says his tenants were liable for council tax during this period.
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 about the same matter. 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 the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X is a landlord. As part of the tenancy agreement with his tenants, Mr X pays for council tax and includes this charge in the rent.
In October 2020, the Council received notification from Mr X’s tenant that they were moving into the property. Due to this, the Council closed Mr X’s council tax account from 6 November 2020 as it considered the tenants to be liable for council tax.
In May 2021, the Council reopened Mr X’s council tax account as Mr X asked the Council to reopen the account. The Council issued a council tax bill which included council tax due for 2020 and 2021.
Mr X said the Council was wrong to charge him council tax for the period November 2020 to May 2021. Mr X considers he was not liable for council tax during this period as his tenants were.
The Valuation Tribunal deals with appeals against decisions on council tax liability. It is reasonable to expect Mr Y to use his right to appeal to the Valuation Tribunal to dispute his liability for council tax for the period November 2020 to May 2021. Therefore, we will not investigate this complaint.
Final decision
We will not investigate Mr X’s complaint because he has a right of appeal to the Valuations Tribunal, and it is reasonable for him to appeal.
Investigator's decision on behalf of the Ombudsman