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 complains that the Council holds him liable for a period when his property was rented to tenants who were liable for the Council tax.
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 the Council sent him a Council tax bill for a period after his tenant left the property. He says that a new tenant started immediately and there was no gap between.
Any dispute about liability for Council tax 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.
Final decision
We will not investigate Mr X’s complaint because he had a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman