Summary: We will not investigate this complaint about council tax. This is because the court has previously considered Mr Y’s liability for 2019/2020 and it is reasonable to expect him to use his right of appeal to the Valuation Tribunal to challenge his liability for council tax for 2021/2022.

The complaint

1. Mr Y complains the Council has incorrectly charged him for council tax over several years. Mr Y says he should receive a full discount for his council tax under council tax support.
2. He says he has had to pay £18 in council tax which he says he does not owe and he is now being charged further for previous council tax he should not have to pay.

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The Ombudsman’s role and powers

3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
4. 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)
5. 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

6. I considered the information Mr Y and the Council provided and the Ombudsman’s Assessment Code.

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My assessment

7. Mr Y says he has been incorrectly charged for council tax in the years 2019/2020 and 2021/2022. He says he should have received a 100% council tax reduction for both periods. The Council took Mr Y to court for non-payment of council tax for the period 2019/2020. The court made a liability order against Mr Y and said he had to pay the outstanding council tax for 2019/2020.
8. Mr Y says he should also have received a 100% council tax reduction for 2021/2022. He says he has already paid £18, which he says he does not owe and wants the Council to refund this. The Council has refused, saying Mr Y is liable for the payment.
9. Mr Y complained to the Council in April 2021. The Council gave its final response to Mr Y’s complaint in September 2021, denying fault. Mr Y then asked us to investigate.

Analysis

10. As the court has already considered Mr Y’s liability for council tax in 2019/2020, we do not have the power to consider Mr Y’s complaint about the council tax the Council charged for 2019/2020. Consequently, we cannot investigate this complaint.
11. Mr Y disputes his liability for council tax payments for the period 2021/2022. He has a right of appeal to the Valuation Tribunal if he disputes liability for payment of Council Tax. It can also consider if someone should have a council tax discount or exemption. There is often no charge for doing this. Mr Y has given no reason why it is not reasonable to expect him to use this right of appeal. Consequently, we will not investigate this complaint.

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Final decision

12. We will not investigate Mr Y’s complaint because the court has previously considered his liability for 2019/2020 and it is reasonable to expect Mr Y to use his right of appeal to the Valuation Tribunal to challenge his liability for council tax for 2021/2022.

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Investigator's decision on behalf of the Ombudsman