The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s pursuit of Mr X for unpaid council tax. This is because Mr X has right of appeal to the Valuation Tribunal; it would be reasonable for him to use it.
The complaint
Mr X complained the Council is holding him liable for unpaid council tax he does not owe.
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 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) 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 Mr X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complained to the Council after receiving a liability order for unpaid council tax incurred several years ago. Mr X said he was not living in the country at the time and he provided an email in support of his complaint.
The Council did not uphold Mr X’s complaint, stating that it had requested evidence several times from Mr X to show he was not liable for council tax at the time but he had not supplied it.
Mr X brought his complaint to the Ombudsman as he maintains he is not liable for amount the Council is pursuing him for. The Ombudsman will not usually exercise discretion to investigate matters where the complainant has an unused right of appeal to a tribunal. The Valuation Tribunal was set up to determine liability in cases like these and is therefore better placed to investigate this matter. It would be reasonable for Mr X to refer his complaint to the tribunal if he remains unhappy with the Council’s response.
Final decision
We will not investigate Mr X’s complaint because he has right of appeal to the Valuation Tribunal; it would be reasonable for him to use it.
Investigator's decision on behalf of the Ombudsman