Thurrock Council (19 014 260)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 23 Jan 2020
The Ombudsman's final decision:
Summary: The Ombudsman will not investigate Mr X’s complaint about his liability for council tax. This is because it would be reasonable for him to appeal to the Valuation Tribunal.
The complaint
- The complainant, Mr X, complains the Council wrongly holds him liable for council tax he does not owe.
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 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I reviewed Mr X’s complaint, made enquiries of the Council and considered its response. I shared my draft decision with Mr X and invited his comments.
What I found
- Mr X is a landlord. He rents a residential property which was occupied by his tenants until late 2019. The Council says the tenants paid the council tax for the year 2019/20 and issued a refund for part of the year after they moved out at their request. It then billed Mr X for the remainder of the year.
- Mr X says a third party paid the bill and has not been refunded. He disputes liability for council tax as he says the property was not empty and that it has already been paid.
- The Ombudsman will not investigate this complaint. The substantive issue in this case concerns Mr X’s liability for council tax at his rental property and if he disputes this it would be reasonable for him to appeal to the Valuation Tribunal. The Tribunal is better placed to decide whether Mr X is liable for council tax and the process is free and relatively easy to use. I have seen nothing to suggest it would not be reasonable for Mr X to appeal to the Valuation Tribunal and I will not therefore exercise the Ombudsman’s discretion to investigate this complaint
Final decision
- The Ombudsman will not investigate this complaint. This is because it would be reasonable for Mr X to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman