The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax liability because the complainant can appeal to the Valuation Tribunal. In addition, the Council has asked the complainant to provide more information so it can do another review.
The complaint
The complainant, whom I refer to as Mr X, disputes he is liable for the council tax on a property he rents to tenants. He says the tenants are liable for the disputed period and he wants a refund. He also says that not all of the payments he has made have been credited to the account.
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 about the same matter. 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.
We can decide whether to start or discontinue an investigation into a complaint within our jurisdiction. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)
How I considered this complaint
I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.
My assessment
The Council made Mr X liable for the council tax for a property he rents out. Mr X says the tenants ran away and destroyed the property. He says the tenants are liable for the council tax for the disputed period and he wants a council tax refund. Mr X questions whether all his payments have been credited to his account.
The Council signposted Mr X to the Valuation Tribunal in September. Mr X sent an appeal in October which the Council passed to the tribunal. The tribunal wanted confirmation that Mr X can appeal to the tribunal. The Council has given that confirmation to Mr X and said he can appeal.
The Council has offered to further review Mr X’s account. It has asked him to provide more information about when the tenants left the property and about the payments he has made. The Council has suspended recovery action to give Mr X time to provide additional information.
I will not start an investigation because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect him to appeal because the tribunal is the appropriate body to determine council tax disputes. The tribunal can decide if Mr X, or the tenants, are liable for the disputed period.
I also will not investigate this complaint because the Council will review both issues if Mr X provides the additional information it has requested. If Mr X remains dissatisfied after the Council has done a further review, he can appeal to the Valuation Tribunal. Or, if he wishes, he can appeal now.
Final decision
We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal and because the Council will reconsider both issues if Mr X provides additional information.
Investigator's decision on behalf of the Ombudsman