Summary: Mr X, a landlord, complains about the Council’s decision to hold him liable for council tax on a property he lets. We will not investigate this complaint because he had the right of appeal to a Valuation Tribunal and the matter was considered by a court.

The complaint

1. Mr X, a landlord, complains about the Council’s decision to hold him liable for council tax on a property he lets.

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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.
4. We have the power to start or discontinue an investigation into a complaint within our jurisdiction. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been, raised within a court of law. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

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How I considered this complaint

5. I have considered the comments of the complainant and the Council and the complainant was given an opportunity to comment on the draft decision.

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What I found

6. Mr X says that a property he let (as a landlord) was occupied by tenants from 2014. Despite this, he says that the Council decided he was liable for council tax on the property.
7. Mr X was taken to court by the Council in October 2019 which issued a Liability Order in January 2020.
8. Mr X could have appealed against the council tax bill (which was the subject of the summons to court) to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
9. Further, the court considered his arguments but issued a Liability Order, nonetheless. The Ombudsman cannot investigate any matter considered by the court. Mr X says that the Council never issued a final council tax bill for him to appeal. However, any question of whether the Council properly issued a bill was for the court to consider.

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Final decision

10. I do not intend to investigate this complaint because the matter was considered by a court and he had a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman