The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax liability. It is reasonable for Mr X to use his statutory right of appeal to the Valuation Tribunal.
The complaint
Mr X complained the Council wrongly held him liable for council tax for a period he had tenants living in his property, despite him providing evidence of the tenancies. He says the Council has taken enforcement action, which has caused him significant distress. He wants the council to stop pursuing him for the arrears.
The Ombudsman’s role and powers
The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X’s complaint is about the Council’s decision he is liable for council tax for a period when he had tenants living in his property. The Council wrote to Mr X with details of his right of appeal to the Valuation Tribunal .
The Valuation Tribunal deals with appeals against decisions on council tax liability. We cannot decide who is liable to pay council tax. It is reasonable for Mr X to use this right of appeal, if he has not already done so.
Applications to the tribunal should be made within two months of the Council’s decision. The tribunal may agree to extend this when delays have been due to circumstances beyond the appellant’s control.
Final decision
We will not investigate Mr X’s complaint because it is reasonable for him to use his right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman