The Ombudsman's final decision
Summary: We will not investigate Mr X’s complaint about council tax liability. It is reasonable to expect Mr X to appeal to the Council, and then to the Valuation Tribunal.
The complaint
Mr X complained the Council wrongly held him responsible for council tax related to his previous property.
Mr X said this caused emotional distress as a liability order has been issued to recover the debt. He wanted the Council to acknowledge that he is not liable for the debt.
The Ombudsman’s role and powers
We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service but must use public money carefully. We do not start or continue an investigation if we decide it would be reasonable for the person to ask for a council review or appeal. (Local Government Act 1974, section 24A(6), as amended, section 34(B)) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
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)
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 after he left a property in 2024, the Council pursued him for the council tax arrears. He says the landlord should have been liable.
It would be reasonable for Mr X to appeal the Council’s decision regarding his liability. He can then to appeal to the Valuation Tribunal.
Any dispute about liability for council tax can be appealed to the Valuation Tribunal.
The tribunal is an independent body which can determine any dispute about such decisions. There is no good reason why an appeal could not be made in this case and so we will not investigate a complaint about the matter instead.
Final decision
We will not investigate Mr X’s complaint because it is reasonable for him to appeal to the Council and then to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman