The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to the Valuation Tribunal.
The complaint
Mr X complains that the Council will not reimburse him for Council tax payments he made for the period his landlord was liable.
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.
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that he has resided in a property since April 2016 (sharing with others). He says that the Valuation Office Agency decided that the property should be classed as a House of Multiple Occupation from December 2023 (as this was when legislation provided that House of Multiple Occupations should be the liability of the landlord for Council tax purposes). Reimbursement was therefore backdated from that date rather than the earlier date when the House of Multiple Occupation was created.
Any dispute about liability for Council tax 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.
Final decision
We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman