The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council has enforced a Council tax debt for a period for which he says he was not 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 contests Council tax liability for a period after his tenant left the property. He says that new tenants moved in a few weeks later but the Council issued him with the Council tax bill and now the Council has taken enforcement action.
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.
I appreciate that Mr X sought an updated bill but the Valuation Tribunal’s website says that existing Council tax bills should be paid whilst any appeal is underway and any overpaid amounts recovered after a successful appeal.
Final decision
We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman