The complaint
Mrs X complained about a historical council tax debt recently brought to her attention. Mrs X disputes liability.
Mrs X said this caused distress.
Mrs X wants the Council to cancel the debt as it is historical and was not brought to her attention at the time.
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 Mrs X.
I considered the Ombudsman’s Assessment Code.
My assessment
Disputes about council tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax.
The Valuation Tribunal expects a person to have contacted the Council to explain what the problem is. If the person is dissatisfied with the Council’s response, they can appeal to the Tribunal.
We will not investigate Mrs X’s complaint. As we cannot decide council tax liability nor direct the Council to cancel the debt, it is reasonable to expect her to appeal to the Valuation Tribunal.
Final decision
We will not investigate Mrs X’s complaint because there is a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman