London Borough of Harrow (19 014 781)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 21 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 is pursuing him for council tax his tenant agreed to pay.
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, shared my draft decision with him and invited his comments.
What I found
- Mr X paid council tax at his property until April 2019. He agreed with his tenant that they would pay the council tax after April 2019 and asked the tenant to complete the relevant form and return it to the Council. But they did not do this and did not pay the Council tax. The Council is therefore pursuing Mr X for payment.
- The Ombudsman will not investigate this complaint. If Mr X disputes his liability to pay council tax it would have been reasonable for him to appeal to the Valuation Tribunal. The Tribunal is better placed to decide whether Mr X or his tenant should be held 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 have been reasonable for Mr X to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman