The Ombudsman's final decision
Summary: We will not investigate this complaint about liability for Council tax as the matter has been remedied and there was a right of appeal to Valuation Tribunal.
The complaint
Mr X complains that the Council determined the incorrect date for his liability for Council tax.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council told him he owed Council tax on a previous account which he denied. He disputed this and the Council amended the record so he owed nothing (bar £4).
Any dispute about Council tax liability can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction. Further, I am satisfied that the matter has been remedied and there are no grounds to pursue the matter further.
Final decision
We will not investigate Mr X’s complaint because there was a right of appeal to a Valuation Tribunal and the matter has been remedied.
Investigator's decision on behalf of the Ombudsman