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. Further, there is a remedy available through the courts and insufficient evidence of fault by the Council.
The complaint
Mr X complains about the Council’s Liability Order obtained against him and disputes liability.
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.
The law says we cannot normally investigate a complaint when someone could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), as amended) We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), 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 says that he challenges the legal validity of the Liability Order the Council obtained against him. He says that subsequent enforcement of that debt is therefore illegal.
Mr X can obtain a copy of the Liability Order from the court. I consider this an appropriate remedy to this part of the complaint.
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.
The Valuation Tribunal advises that a person should pay the amount requested whilst awaiting a Valuation Tribunal decision to avoid enforcement action.
The Liability Order allows the Council to commence enforcement action. I do not consider therefore that the Council’s actions are fault. In the absence of fault, and the remedies available, the Ombudsman will not investigate this complaint.
Final decision
We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and there is a remedy available through the courts. There is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman