Summary: Mr X complained about the Council’s recovery of unpaid council tax debts from 2010. The Ombudsman should not exercise his discretion to investigate this complaint. This is because it was reasonable for him to appeal to the Valuation Tribunal which is the proper authority to consider appeals against council tax liability.

The complaint

1. The complainant, whom I shall call Mr X, complains about the Council pursuing him for unpaid council tax dating from 2010. It says he is liable for council tax for a property which he owns and which the tenant left in 2010. He disputes being liable for the amount and says he understood he had paid all the debts from that period.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

4. I have considered all the information which Mr X submitted with his complaint. I have also considered the Council’s response and Mr X has been given the opportunity to comment on the draft decision.

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What I found

5. Mr X says he has received bills for unpaid council tax, but he says he paid the amounts required and should not have been taken to court for historic council tax debt.
6. The Council responded to his complaint and informed him that the initial debt is from 2010 when he let a flat in his property to a tenant. The tenant left and he was responsible for the remining tax. Mr X disputes the dates of the liability period. The Council says he owes a further amount from the tax year 2018/19 following a revaluation of the property by the Valuation Office Agency. The Council advised him to contact that body if he wished to clarify the liability.
7. The Ombudsman does not normally consider complaints about council tax liability. It was reasonable for Mr X to appeal to the Valuation Tribunal if he is challenging the dates of when he is being billed from.

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Final decision

8. The Ombudsman should not exercise his discretion to investigate this complaint. This is because it was reasonable for him to appeal to the Valuation Tribunal which is the proper authority to consider appeals against council tax liability.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman