The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability as there is a right of appeal to a Valuation Tribunal and he could take action in court.
The complaint
Mr X complains that the Council has held him liable for Council tax on a property which he says was the tenant’s liability.
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.
We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council instructed bailiffs to recover a Council tax debt from him which he says was the liability of his tenant.
The Council says that they remain of the view that he is liable.
Only a tribunal can decide liability for Council tax. 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.
Mr X says that he was not notified of the Liability Order hearing. He can ask the court to set aside a Liability Order where no proper notification was given.
Final decision
We will not investigate Mr X’s complaint because can appeal to a Valuation Tribunal and the court.
Investigator's decision on behalf of the Ombudsman