Dudley Metropolitan Borough Council (19 018 546)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 17 Mar 2020
The Ombudsman's final decision:
Summary: The Ombudsman will not investigate Miss X’s complaint about a disputed council tax debt. This is because it is reasonable for Miss X to appeal to the Valuation Tribunal.
The complaint
- Miss X complains about a council tax bill. Miss X says she was not living at the property and so should not be liable for council tax.
The Ombudsman’s role and powers
- 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 considered Miss X’s complaint to the Ombudsman and the information she provided. I also gave Miss X the opportunity to comment on a draft statement before reaching a final decision on her complaint.
What I found
- Miss X complains about a council tax bill. Miss X says she was not living at the property and so should not be liable for council tax. The Council has secured an Attachment of Earnings Order to recover the debt.
- If Miss X wants to challenge her liability for council tax, she can ask for a review. If she is unhappy with the Council’s response, she can appeal to the Valuation Tribunal. When someone has a right of appeal to a tribunal, the Ombudsman normally expects them to use that right, unless it is unreasonable for them to do so. I do not consider that to be the case here. Any disputes about council tax liability, exemptions, or discounts, can be appealed to the Valuation Tribunal. It is an expert, impartial body, set up by Parliament. It is the specific method the law provides for council tax payers to challenge decisions about council tax liability. I see no reason Miss X should not use the appeal rights available to her.
Final decision
- The Ombudsman will not investigate Miss X’s complaint. This is because it is reasonable for Miss X to appeal to the Valuation Tribunal.
Investigator’s decision on behalf of the Ombudsman
Investigator's decision on behalf of the Ombudsman