The Ombudsman's final decision
Summary: We will not investigate this complaint about a dispute over liability for council tax. This is because the complainant can appeal to the Valuation Tribunal.
The complaint
The complainant, whom I refer to as Mr X, disagrees that he is liable for council tax on a property for a few months in 2013.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended) The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered the Ombudsman’s Assessment Code and invited Mr X to comment on a draft of this decision.
My assessment
The Council received information in 2021 which led it to make Mr X liable for the council tax on a property from April to July 2013. The Council issued a bill for £262 which Mr X did not pay. The Council served a summons which increased the bill to £337 which Mr X paid.
Mr X disputes the charge and says he did not live in the property at that time. He says he has provided evidence to the Council which the Council has ignored.
I will not investigate this complaint because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect Mr X to appeal because the tribunal is free to use and is the appropriate body to determine council tax liability disputes. If the tribunal decides Mr X is not liable it will direct the Council to make a refund. The Council has written to Mr X to say he can appeal to the Valuation Tribunal.
Final decision
We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman