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
Mr X disputes liability for Council tax on a property he let to a tenant.
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
Mr X says that he let a property to a tenant who then illegally sublet the property. He says that the tenant left in 2022 but should have been held liable for Council tax on the property in December 2022. He says that Council holds him liable for this period instead.
Any dispute about liability, discounts or exemptions from Council tax are a matter for the 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.
Final decision
We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman