Summary: Mr X complains that the Council has not issued correct Council tax bills. The Ombudsman will not investigate this complaint because the Council has provided the details of his liability and it could be appealed to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has not issued correct Council tax bills.

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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.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe:

• it is unlikely we would find fault.

(Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

5. I have considered the comments of the complainant and the Council and the complainant has had an opportunity to comment on the draft decision.,

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What I found

6. Mr X says that the Council has failed to issue correct Council tax bills from 2016 onwards.
7. The Council wrote to Mr X in July 2019 where it says that it issued a bill for his former property (Property A) in May 2018 for the period May 2017 to March 2018. It says a reminder letter was sent (as payment had not been made) in October 2018 and summons issued in November 2018. The Council offered to suspend enforcement action as the property was being sold but it says it received no undertaking to pay the outstanding debt on completion.
8. As a result the Council started proceedings for a charge on the property for the unpaid Council tax.
9. Mr X owns another property (Property B) which carried a liability for Council tax between June 2018 to August 2018 which it says remains unpaid.
10. Any dispute about liability (or period of liability) for Council tax is a matter for the Valuation Tribunal and not the Ombudsman. Whilst Mr X says he has not received correct bills, the Council has provided details of his liability and Mr X is legally obliged to pay those bills (but can appeal to the Valuation Tribunal in the meantime). It would be reasonable for Mr X to pursue such an appeal in my view.

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Investigator's decision on behalf of the Ombudsman