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 incorrectly holds him liable for Council tax on a property.
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 has failed to act on evidence he provided to show he was not liable for Council tax.
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.
The law provides that a person can appeal to a Valuation Tribunal in the absence of a decision by the Council as to liability. Further, the Valuation Tribunal advises any applicant to continue to pay any disputed Council tax whilst an appeal is being processed (payment would be returned if the appeal is successful).
Final decision
We will not investigate Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman