The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax liability. It is reasonable for Mr X to use his statutory right of appeal to the Valuation Tribunal.
The complaint
Mr X complains he is being wrongly pursued for council tax for a period he had tenants living in his property. He is also complaining of delays and poor communication.
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 the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X’s complaint is about the Council’s decision he is liable for council tax for a period when he had tenants living in his property.
Any dispute about liability can be determined by the Valuation Tribunal.
The tribunal is an independent body which can determine any dispute about such decisions. The Council told Mr X about his appeal rights and 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