The Ombudsman's final decision
Summary: We will not investigate this complaint about the complainant’s liability for council tax. This is because it is reasonable for the complainant to have used his right of appeal against the Council’s decision.
The complaint
Mr X complains about the Council’s decision to hold him liable for council tax.
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.
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complains about being held liable for council tax for an address where he was no longer living. He says he informed the Council, but it is still pursuing him for council tax.
I can see the Council responded to Mr X to say it needed evidence from Mr X’s landlord about the date his tenancy ended. It says until it has this information, he remains liable.
If someone disagrees with a decision that they are liable for paying Council Tax, they can write to the Council about the matter. If they do not agree with the outcome, they can then appeal to the Valuation Tribunal Service.
We have no powers to decide Council Tax appeals. The Valuation Tribunal is an independent expert body whose decisions are binding on councils. So, it is reasonable to expect Mr X to have used the specific remedy the law provides for people who wish to challenge Council Tax liability.
Final decision
We will not investigate Mr X’s complaint because it reasonable to expect him to appeal to the Tribunal against the Council’s decision that he was liable for council tax.
Investigator's decision on behalf of the Ombudsman