Summary: Ms X complains that the Council has held her liable for Council tax on a property. The Ombudsman will not investigate this complaint because this could be appealed to a Valuation Tribunal. Any question of bankruptcy and liability is a matter for the courts

The complaint

1. Ms X complains that the Council has held her liable for Council tax on a property.

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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 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

5. The Council says that Ms X owes Council tax of £14,000 dating back to 2011. Ms X contests this liability and say that the matter is covered by bankruptcy proceedings.
6. Amy dispute about liability for Council tax is a matter which could be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would have been reasonable to pursue an appeal in this case. Any question that the bill cannot be enforced due to bankruptcy is a matter for the courts.

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Final decision

7. I will not investigate this complaint because this is a matter for the Valuation Tribunal and the courts.

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Investigator's decision on behalf of the Ombudsman