The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s pursuit of Mr X for unpaid council tax accrued several years ago. This is because the Valuation Tribunal is best placed to review complaints regarding disputed council tax liability.
The complaint
Mr X complained the Council charged him for council tax on a property he lived in several years ago when he was exempt from paying council tax during this period.
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 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 Mr X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complained to the Council after he received a summons for unpaid council tax relating to a property he had not lived in for several years. Mr X told the Council he was exempt from paying council tax at the time as he was on a low income and receiving benefits.
The Council did not immediately respond to Mr X’s complaints, nor did it respond to the appeal he raised about this.
After Mr X brought the matter to the Ombudsman, the Council investigated the complaint. The Council acknowledged it had failed to respond to Mr X’s attempts to contact it and apologised for the shortfall in service he had experienced, stating it would remind employees to respond to complaints within a timely manner. The Council confirmed it received notice of Mr X’s liability for the council tax in 2023 after Mr’s former landlord contacted the Council with this information. The Council also confirmed that Mr X was not eligible for council tax support due to the length of time taken to establish Mr X’s liability.
Mr X wants the Ombudsman to find the Council at fault for failing to respond to his complaints and for issuing the council tax bill three years late. The Council has conceded it was at fault for its complaint handling and taken action to address the injustice caused to Mr X. These were reasonable actions for the Council to take; an investigation into this part of the complaint would not result in a different outcome.
With regards to Mr X’s liability for unpaid council tax, it is not the Ombudsman’s role to decide this. The Valuation Tribunal was set up to make findings on cases about disputed liability; it is therefore open to Mr X to refer this part of his complaint to the Tribunal.
Final decision
We will not investigate Mr X’s complaint because the Valuation Tribunal is best placed to review complaints regarding disputed council tax liability.
Investigator's decision on behalf of the Ombudsman