The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there was a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council unreasonably held him liable for Council tax on a property.
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 complained to the Council in 2023 that it had sent him Council tax bills for a property for which he had no responsibility.
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 have been made in this case and so the complaint is out of jurisdiction.
The Valuation Tribunal advises that those appealing should pay the disputed Council tax to avoid enforcement action. A refund would be paid in the event of a successful appeal.
Final decision
We will not investigate Mr X’s complaint because he had a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman