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 wrongly charged him Council tax on a former property and an empty homes Council tax on his current address.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council charged him an empty homes Council tax on his current property (despite living in the property). He says that they also continued to charge him Council tax on his previous property.
The Council says it has amended the date to reflect the date he moved but points out that a liability exists where two properties are rented or owned by the same person.
Any dispute about whether a Council tax liability exists or whether an exemption or discount should be granted 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 Council has also agreed a longer period for repayment of the Council tax arears that arose.
Final decision
We will not investigate Mr X’s complaint because a right of appeal to a Valuation Tribunal exists.
Investigator's decision on behalf of the Ombudsman