The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that she has been held liable (as landlord) for Council tax which she says should have been paid by her tenants.
The Ombudsman’s role and powers
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 the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Ms X says that she owns several properties which have been let to tenants. She says that she has been sent a Council tax bill for the properties.
Any dispute about Council tax liability can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Ms X refers to tenant’s income and possible exemption from Council tax. These are matters for the tenants themselves to resolve, either by claim or possible appeal.
Final decision
We will not investigate Ms X’s complaint because there isa right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman