The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability. It would be reasonable for the complainant to appeal against the bill at the Valuation Tribunal, and we cannot investigate the Council taking court action for enforcement and recovery of an unpaid council tax bill.
The complaint
Mr W says the Council has sent him a bill for Council tax despite him providing documentation to show that he is no longer living at the address as he left the country in November 2020. He also complains the Council is taking recovery action after obtaining a liability order for the unpaid amount.
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 and council tax support or reduction.
We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5, paragraph 1, as amended)
How I considered this complaint
I considered information provided by Mr W.
I considered the Ombudsman’s Assessment Code.
My assessment
The complaint is about Council Tax liability. Therefore, it would be reasonable for Mr W to appeal against the bill at the Valuation Tribunal.
The Valuation Tribunal is a free and easy to use service which considers disputes about Council tax liability.
We cannot investigate the Council taking enforcement action in court and obtaining a liability order for the unpaid bill.
Final decision
We will not investigate Mr W’s complaint because it would be reasonable for him to appeal against the bill at the Valuation Tribunal, and we cannot investigate the court action which decided he is liable for the unpaid debt.
Investigator's decision on behalf of the Ombudsman